Alabama
AL
Alabama
State
2020
Other tax abatement programs (see notes)
General Economic Development
Codes of Alabama sections 40-9G, 9B, 9C, and 9D
State of Alabama
Property Tax; Gross Utility Tax; Sales and Use Tax
(not specified)
(not specified)
$74,280,000
$0
$74,280,000
These include: Reinvestment and Abatements Act (40-9G); Tax Incentive Reform Act of 1992 (40-9B); Brownfield Development Tax Abatement (40-9C); Economic Incentive Enhancement Act of 2007 (40-9D)
https://comptroller.alabama.gov/acfr-2/
122
Alabama
AL
Alabama
State
2020
Film Incentive
Film, TV, and/or media
Code of Alabama 1975, Section 41-7A-3
State of Alabama
Sales and Use Tax; Lodging Tax
Tax Rebate; Tax Exemption
(not specified)
$18,156,000
$0
$18,156,000
(none)
https://comptroller.alabama.gov/acfr-2/
123
Alabama
AL
Alabama
State
2020
Growing Alabama Credit
General Economic Development
Code of Alabama 1975, Section 40-18-403
State of Alabama
Income Tax
Tax Credit
(not specified)
$17,957,000
$0
$17,957,000
(none)
https://comptroller.alabama.gov/acfr-2/
124
Alabama
AL
Alabama
State
2020
New Markets Tax Credit
Community development
Code of Alabama 1975, Section 41-9-218
State of Alabama
Income Tax; Insurance Premium Tax; Financial Institutions Tax
Tax Credit
(not specified)
$7,986,000
$0
$7,986,000
(none)
https://comptroller.alabama.gov/acfr-2/
125
Alabama
AL
Alabama
State
2020
Jobs Credit
Job Creation/Retention
Code of Alabama 1975, Section 40-18-375
State of Alabama
Utility Tax
Tax Credit
A company claiming more wages or jobs than paid or created is liable for the unearned portion of the jobs credit.
$6,619,000
$0
$6,619,000
(none)
https://comptroller.alabama.gov/acfr-2/
126
Alabama
AL
Alabama
State
2020
Historic Rehabilitation Tax Credit
Historic Preservation
Code of Alabama 1975, Section 40-9F
State of Alabama
Income Tax; Financial Institutions Tax
Tax Credit
(not specified)
$5,607,000
$0
$5,607,000
(none)
https://comptroller.alabama.gov/acfr-2/
127
Alabama
AL
Alabama
State
2020
Investment Credit
Capital investment
Code of Alabama 1975, Section 40-18-376
State of Alabama
Income Tax; Financial Institutions Excise Tax; Insurance Premium Tax; Utility Tax
Tax Credit
(not specified)
$4,202,000
$0
$4,202,000
(none)
https://comptroller.alabama.gov/acfr-2/
128
Alabama
AL
Alabama
State
2020
Certified Capital Company (CAPCO)
Small business development
Code of Alabama 1975, Section 40-14B
State of Alabama
Insurance Premium Tax
Tax Credit
Failure to meet the requirements could result in decertification and result in recapture of credits claimed and forfeiture of future credits.
$3,640,000
$0
$3,640,000
(none)
https://comptroller.alabama.gov/acfr-2/
129
Alabama
AL
Alabama
State
2020
Port Credit
Port operations
Code of Alabama 1975, Section 40-18-403
State of Alabama
Income Tax
Tax Credit
(not specified)
$666,000
$0
$666,000
(none)
https://comptroller.alabama.gov/acfr-2/
130
Alabama
AL
Alabama
State
2020
Apprenticeship Alabama
Workforce development
Code of Alabama 1975, Section 40-18-422
State of Alabama
Income Tax; Financial Institutions Excise Tax;
Tax Credit
(no provisions for recapture)
$41,000
$0
$41,000
(none)
https://comptroller.alabama.gov/acfr-2/
131
Alabama
AL
Baldwin County
County
2020
General Tax Abatements
Hotel Construction
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Foley
Property Tax
Tax Abatement
(not specified)
$42,987
$0
$42,987
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
132
Alabama
AL
Baldwin County
County
2020
General Tax Abatements
Amusement Park
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Foley
Property Tax
Tax Abatement
(not specified)
$42,135
$0
$42,135
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
133
Alabama
AL
Baldwin County
County
2020
General Tax Abatements
Metal Manufacturing
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Foley
Property Tax
Tax Abatement
(not specified)
$18,017
$0
$18,017
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
134
Alabama
AL
Baldwin County
County
2020
General Tax Abatements
Instrustrial Gaskets and Hoses
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Loxley
Sales Tax
Tax Abatement
(not specified)
$4,353
$0
$4,353
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
135
Alabama
AL
Baldwin County
County
2020
General Tax Abatements
Repair Parts for Aircrafts
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Fairhope
Property Tax
Tax Abatement
(not specified)
$3,746
$0
$3,746
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
136
Alabama
AL
Baldwin County
County
2020
General Tax Abatements
Amusement Park
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Foley
Sales Tax
Tax Abatement
(not specified)
$3,410
$0
$3,410
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
137
Alabama
AL
Baldwin County
County
2020
General Tax Abatements
Repair Parts for Aircrafts
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Fairhope
Sales Tax
Tax Abatement
(not specified)
$1,995
$0
$1,995
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
138
Alabama
AL
Baldwin County
County
2020
General Tax Abatements
Paper Products Manufacturing
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Bay Minette
Property Tax
Tax Abatement
(not specified)
$1,311
$0
$1,311
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
139
Alabama
AL
Baldwin County
County
2020
General Tax Abatements
Air Compressor Manufacturing
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Bay Minette
Property Tax
Tax Abatement
(not specified)
$1,227
$0
$1,227
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
140
Alabama
AL
Baldwin County
County
2020
General Tax Abatements
Brewery-Distllery Bottling Plant
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Fairhope
Property Tax
Tax Abatement
(not specified)
$929
$0
$929
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
141
Alabama
AL
Baldwin County
County
2020
General Tax Abatements
Marine Equipment Manufacturing
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Robertsdale
Property Tax
Tax Abatement
(not specified)
$612
$0
$612
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
142
Alabama
AL
Baldwin County
County
2020
General Tax Abatements
Software and Technology
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Fairhope
Property Tax
Tax Abatement
(not specified)
$607
$0
$607
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
143
Alabama
AL
Baldwin County
County
2020
General Tax Abatements
Instrustrial Gaskets and Hoses
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Loxley
Property Tax
Tax Abatement
(not specified)
$327
$0
$327
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
144
Alabama
AL
Baldwin County
County
2020
General Tax Abatements
Manufacturing
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Spanish Fort
Property Tax
Tax Abatement
(not specified)
$31
$0
$31
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
145
Alabama
AL
City of Auburn
Municipality
2020
Sales and Use Tax Abatements
General Economic Development
Act No. 92-599 enacted during the 1992 Regular Session of the Legislature of Alabama and now codified as Chapter 9B of Title 40 of the Code of Alabama (1975)
Auburn
Sales and Use Tax
Reduced rate; Tax Rebate
(not specified)
$3,359,190
$0
$3,359,190
Recorded as expenditures
146
Alabama
AL
City of Auburn
Municipality
2020
Sales and Lodging Tax Abatements
General Economic Development
Chapter 99A and 99B, Title 11, Code of Alabama 1975
Auburn
Sales and Lodging Taxes
(not specified)
(not specified)
$381,883
$0
$381,883
Recorded as expenditures
147
Alabama
AL
City of Auburn
Municipality
2020
Property Tax Abatements
Industrial development
Act No. 92-599 enacted during the 1992 Regular Session of the Legislature of Alabama and now codified as Chapter 9B of Title 40 of the Code of Alabama (1975)
Auburn
Property Tax; Mortgage Recording Tax; Non-Education Property Tax Taxes
Reduced millage rate; mortgage
(not specified)
$29,814
$0
$29,814
(none)
148
Alabama
AL
City of Birmingham
Municipality
2020
Various tax abatement programs
General Economic Development
Amendment 772 of the Constitution of Alabama
Birmingham, Alabama
Sales Tax; Use and Occupational Taxes
Tax Abatement
some
$5,063,819
$0
$5,063,819
aggregate obligation is $70 million
https://data.birminghamal.gov/dataset/comprehensive-annual-financial-reports
149
Alabama
AL
City of Birmingham
Municipality
2020
Industrial Development Board of Birmingham
General Economic Development
Amendment 772 of the Constitution of Alabama
Industrial Development Board of Birmingham
Non-educational Property Tax and sales/use taxes
Tax Abatement
some
$2,144,045
$0
$2,144,045
aggregate obligation is $70 million
https://data.birminghamal.gov/dataset/comprehensive-annual-financial-reports
150
Alabama
AL
City of Birmingham
Municipality
2020
Birmingham Downtown Redevelopment Authority
General Economic Development
Amendment 772 of the Constitution of Alabama
Birmingham Downtown Redevelopment Authority
All non-educational taxes
Tax Abatement
some
$211,401
$0
$211,401
aggregate obligation is $70 million
https://data.birminghamal.gov/dataset/comprehensive-annual-financial-reports
151
Alabama
AL
City of Dothan
Municipality
2020
Economic and/or Industrial Development Incentive Agreements
Industrial development
(not specified)
Dothan
(not specified)
(not specified)
(not specified)
$820,453
$0
$820,453
Companies are listed.
https://www.dothan.org/423/Annual-Comprehensive-Financial-Reports
152
Alabama
AL
City of Hoover
Municipality
2020
Various tax abatement programs
General Economic Development
Tax Incentive Reform Act of 1992
Hoover
Sales and Use Tax; Property Tax
Tax Abatement
(not specified)
$1,488,316
$0
$1,488,316
(none)
153
Alabama
AL
City of Huntsville
Municipality
2020
Various tax abatement programs
General Economic Development
Section 40-9B1 et seq., Code of Alabama 1975
Huntsville
Sales and Use Tax
Tax Abatement
(not specified)
$23,500,000
$0
$23,500,000
(none)
https://www.huntsvilleal.gov/government/finances-budget/current-adopted-budget-capital-improvements-plan/
154
Alabama
AL
City of Madison
Municipality
2020
Various tax abatement programs
General Economic Development
(not specified)
Huntsville
Sales and Use Tax
Tax Abatement
(not specified)
$614,499
$0
$614,499
(none)
155
Alabama
AL
City of Mobile
Municipality
2020
Various Abatement Programs
General Economic Development
Amendment 772 of the Constitution of Alabama.
Mobile, Alabama
Sales and Use Taxes
Tax rebate
(not specified)
$4,217,191
$0
$4,217,191
(none)
https://www.cityofmobile.org/business/financials/
156
Alabama
AL
City of Mobile
Municipality
2020
Various Abatement Programs - IDB
General Economic Development
Amendment 772 of the Constitution of Alabama.
Industrial Development Board of the City of Mobile, AL
Property Tax
Tax Abatement
(not specified)
$663,105
$0
$663,105
(none)
https://www.cityofmobile.org/business/financials/
157
Alabama
AL
City of Montgomery
Municipality
2020
Various Property Tax Abatements
General Economic Development
Tax Reform Act of 1992 (Chapter 9B, Title 40, Code of Alabama 1975) and The Alabama Reinvestment & Abatements Act (Chapter 9G, Title 40, Code of Alabama 1975).
Montgomery, Alabama
Property Tax
Reduction in assessed value; Tax Exemption
Some
$1,677,165
$0
$1,677,165
Some agreements provide for the repayment to the City of abated amounts if the entity ceases to operate its business for a certain length of time or fails to produce a certain level of employment.
https://www.montgomeryal.gov/city-government/mayor-s-office/financial-reports
158
Alabama
AL
City of Montgomery
Municipality
2020
Various Sales Tax Abatements
General Economic Development
Tax Reform Act of 1992 (Chapter 9B, Title 40, Code of Alabama 1975) and The Alabama Reinvestment & Abatements Act (Chapter 9G, Title 40, Code of Alabama 1975).
Montgomery, Alabama
Sales Tax
Exemptions on purchases
(not specified)
$4,396,000
$0
$4,396,000
(none)
159
Alabama
AL
City of Tuscaloosa
Municipality
2020
Various Sales Tax Agreement
General Economic Development
Amendment No. 772 to the Constitution of Alabama (1901)
Tuscaloosa, Alabama
Sales Tax
Tax Abatement
(not specified)
$750,551
$0
$750,551
(none)
https://www.tuscaloosa.com/government/annualreports
160
Alabama
AL
City of Tuscaloosa
Municipality
2020
Various Lodging Tax Agreements
General Economic Development
Amendment No. 772 to the Constitution of Alabama (1901)
Tuscaloosa, Alabama
Lodging Tax
Tax Abatement
(not specified)
$492,804
$0
$492,804
(none)
https://www.tuscaloosa.com/government/annualreports
161
Alabama
AL
City of Tuscaloosa
Municipality
2020
Various Property Tax Agreements
General Economic Development
Amendment No. 772 to the Constitution of Alabama (1901)
Tuscaloosa, Alabama
Property Tax
Tax Abatement
(not specified)
$243,416
$0
$243,416
(none)
https://www.tuscaloosa.com/government/annualreports
162
Alabama
AL
City of Tuscaloosa
Municipality
2020
Construction Mitigation Program
General Economic Development
Amendment No. 772 to the Constitution of Alabama (1901)
Tuscaloosa, Alabama
Sales Tax; Property Tax Property Tax; Business License
Tax waiver
(not specified)
$194,140
$0
$194,140
(none)
https://www.tuscaloosa.com/government/annualreports
163
Alabama
AL
City of Tuscaloosa
Municipality
2020
Various Business Liscense Agreements
General Economic Development
Amendment No. 772 to the Constitution of Alabama (1901)
Tuscaloosa, Alabama
Business Liscense Taxes
Tax Abatement
(not specified)
$1,328
$0
$1,328
(none)
https://www.tuscaloosa.com/government/annualreports
164
Alabama
AL
Jefferson County
County
2020
Birmingham Industrial Development Board Abatements
Business attraction/retention/expansion
Chapter 94, Title 11 of the Code of Alabama (1975)
Birmingham Industrial Development Board
Property Tax
Tax Abatement
(not specified)
$3,859,000
$0
$3,859,000
(none)
https://www.jccal.org/Default.asp?ID=1019&pg=Audits+%26+Financials&subcatid=23
165
Alabama
AL
Jefferson County
County
2020
Various Property Tax Abatements Agreements
General Economic Development
Alabama Tax Incentive Reform Act of 1992, Section 40-9B-1 et seq., of the Code of Alabama (1975)
Jefferson County, Alabama
Property Tax
Tax Abatement
(not specified)
$3,360,000
$0
$3,360,000
Abated by Birmingham-Jefferson County Port Authority
https://www.jccal.org/Default.asp?ID=1019&pg=Audits+%26+Financials&subcatid=23
166
Alabama
AL
Mobile County
County
2020
Various Property Tax Abatements
Business attraction/retention/expansion/Jobs
11-54-80 et seq., Code of Alabama (1975); Tax Incentive Reform Act of 1995, codified at 40-9b-1-13, et seq., Code of Alabama (1975); and Alabama Reinvestment and Abatement Act, 2015-24 Acts of Alabama
Industrial Development Board of the City of Mobile, Alabama
Property Tax
Tax Abatement
(not specified)
$9,322,537
$0
$9,322,537
(none)
https://www.mobilecountyal.gov/departments/budget-and-finance/
167
Alabama
AL
Mobile County
County
2020
Various Sales Tax Abatements
Business attraction/retention/expansion/Jobs
11-54-80 et seq., Code of Alabama (1975); Tax Incentive Reform Act of 1995, codified at 40-9b-1-13, et seq., Code of Alabama (1975); and Alabama Reinvestment and Abatement Act, 2015-24 Acts of Alabama
Industrial Development Board of the City of Mobile, Alabama
Sales Tax
Tax Abatement
(not specified)
$357,877
$0
$357,877
(none)
https://www.mobilecountyal.gov/departments/budget-and-finance/
168
Alabama
AL
Tuscaloosa County
County
2020
Various Abatement Programs
General Economic Development
Alabama Tax Incentive Reform Act of 1992
Tuscaloosa County Industrial Development Authority
Property Tax
Tax Abatement
(not specified)
$879,279
$0
$879,279
(none)
https://examiners.alabama.gov/audit_reports.aspx
169
Alabama
AL
Tuscaloosa County
County
2020
Automotive Parts Manufacturing
General Economic Development
Alabama Tax Incentive Reform Act of 1992
Tuscaloosa County Industrial Development Authority
Property Tax
Tax Abatement
(not specified)
$128,238
$0
$128,238
(none)
https://examiners.alabama.gov/audit_reports.aspx
170
Alabama
AL
Tuscaloosa County
County
2020
Automotive Parts Manufacturing
General Economic Development
Alabama Tax Incentive Reform Act of 1992
Tuscaloosa County Industrial Development Authority
Property Tax
Tax Abatement
(not specified)
$123,001
$0
$123,001
(none)
https://examiners.alabama.gov/audit_reports.aspx
171
Alabama
AL
Tuscaloosa County
County
2020
Automotive Manufacturing
General Economic Development
Alabama Tax Incentive Reform Act of 1992
Tuscaloosa County Industrial Development Authority
Property Tax
Tax Abatement
(not specified)
$132,734
$0
$132,734
(none)
https://examiners.alabama.gov/audit_reports.aspx
172
Alaska
AK
Municipality of Anchorage
City/County
2020
Agreement with Span Alaska
General Economic Development
Anchorage Municipal Code (AMC) 12.35- Economic Development Property established in 1989
Anchorage, AK
Property Tax
(not specified)
(not specified)
$7,550,088
$0
$7,550,088
(none)
https://www.muni.org/departments/finance/controller/pages/cafr.aspx
245
Alaska
AK
Ketchikan Gateway Borough
County
2020
Agreement with Alaska Industrial Development and Export Authority (AIDEA)
Transportation
(not specified)
Ketchikan Gateway Borough
Real Property Tax
(not specified)
(not specified)
$294,415
$0
$294,415
The shipyard is owned by the Alaska Industrial Development and Export Authority
https://www.borough.ketchikan.ak.us/340/Financial-Information
246
Alaska
AK
Ketchikan Gateway Borough
County
2020
Agreements with Ketchikan Indian Community and Tlingit Haida Regional Housing Authority
Affordable Housing
(not specified)
Ketchikan Gateway Borough
(not specified)
(not specified)
(not specified)
$80,631
$0
$80,631
(none)
https://www.borough.ketchikan.ak.us/340/Financial-Information
247
Arizona
AZ
Arizona
State
2020
Rio Nuevo Tax Increment Financing (TIF) District
General Economic Development (TIF)
General Economic Development (TIF)
State of Arizona
Sales Tax
Tax Increment Financing (TIF)
(not specified)
$419,000
$0
$419,000
(none)
https://gao.az.gov/financials/acfr
283
Arizona
AZ
City of Buckeye
Municipality
2020
Various tax abatement programs
Job Creation/Retention
Arizona Revised Statute (ARS) Section 9‚Äê500.11
Buckeye
Sales Tax
Tax Rebate
(not specified)
$298,111
$0
$298,111
(none)
284
Arizona
AZ
City of Chandler
Municipality
2020
Government Property Lease Excise Tax (GPLET) program
General Economic Development
Arizona Revised Statute 42-6201 through 42-6210
Chandler, Arizona
Property Tax
Tax Abatement
(not specified)
$154,640
$0
$154,640
(none)
https://www.chandleraz.gov/government/departments/management-services/accounting
285
Arizona
AZ
City of Chandler
Municipality
2020
Various economic development programs (TIF)
General Economic Development
Arizona Revised Statute 42-6201 through 42-6210
Chandler, Arizona
Property Tax
Tax Increment Financing (TIF)
(not specified)
$540,766
$0
$540,766
(none)
https://www.chandleraz.gov/government/departments/management-services/accounting
286
Arizona
AZ
City of Flagstaff
Municipality
2020
Government Property Lease Excise Tax (GPLET)
General Economic Development
Government Property Lease Excise Tax (GPLETs) Law of 1996
Flagstaff
Property Tax
Tax abatementa - Payment in lieu of Taxes (PILOT)
(not specified)
$47,970
$0
$47,970
(none)
287
Arizona
AZ
City of Glendale
Municipality
2020
Economic development
General Economic Development
City Charter Article 1, Section3; Arizona Revised Statutes 9-500.05 and 9+500.11; 11-952
Glendale
Sales Tax
Tax Rebate
(not specified)
$2,097,000
$0
$2,097,000
(none)
https://www.glendaleaz.com/your_government/city_finances/financial_reports
288
Arizona
AZ
City of Goodyear
Municipality
2020
Government Property Lease Excise Tax (GPLET)
Construction/rehabilitation
(not specified)
Goodyear
Property Tax
Tax abatementa - Payment in lieu of Taxes (PILOT)
(not specified)
$392,140
$0
$392,140
(none)
289
Arizona
AZ
City of Goodyear
Municipality
2020
Sales Tax Abatements
Construction/rehabilitation
(not specified)
Goodyear
Sales Tax
Tax Rebate
(not specified)
$1,790,021
$0
$1,790,021
(none)
290
Arizona
AZ
City of Goodyear
Municipality
2020
Foreign Trade Zone
Trade
(not specified)
Maricopa
Property Tax
Reduction in assessed value
(not specified)
$265,519
$0
$265,519
(none)
291
Arizona
AZ
City of Phoenix
Municipality
2020
Transaction Privilege Tax Reimbursement
Redevelopment/revitalization
City Council
Phoenix, Arizona
Transaction Privilege Tax
Tax Rebate
(not specified)
$337,000
$0
$337,000
(none)
https://www.phoenix.gov/finance/annualreports
292
Arizona
AZ
City of Phoenix
Municipality
2020
Government Property Lease Excise Tax (GPLET) program
Redevelopment/revitalization
Arizona Revised Statutes (ARS) Title 42, Chapter 6, Article 6, Sections 42-6201, 42-6203, 42-6208, and 42-6209.
Phoenix, Arizona
Real Property Tax
Replacement by an excise tax (like Industrial Development bonds)
(not specified)
$5,988,000
$0
$5,988,000
(none)
https://www.phoenix.gov/finance/annualreports
293
Arizona
AZ
City of Queen Creek
Municipality
2020
Government Property Lease Excise Tax (GPLET) agreements
Job Creation/Retention
Arizona Revised Statutes (A.R.S.) 9‚Äê500.05; A.R.S. 9‚Äê500.11; A.R.S. 42‚Äê6209
Queen Creek
Property Tax
Tax Exemption
(not specified)
$46,156
$0
$46,156
(none)
294
Arizona
AZ
City of Scottsdale
Municipality
2020
Transaction Privilege Tax Reimbursement
General Economic Development
Through city council resolutions
Scottsdale
Transaction Privilege Tax
Tax Rebate
(not specified)
$74,835
$0
$74,835
(none)
https://www.scottsdaleaz.gov/finance/annual-financial-report
295
Arizona
AZ
City of Surprise
Municipality
2020
Various tax abatement programs
General Economic Development
(not specified)
Surprise
(not specified)
Reimbursement
(not specified)
$3,948,702
$0
$3,948,702
For public infrastructure
https://www.surpriseaz.gov/507/Annual-Comprehensive-Financial-Report
296
Arizona
AZ
City of Surprise
Municipality
2020
Foreign Trade Zone
Trade
Section 44-6501, Arizona Revised Statutes
Surprise
Property Tax
Reduction in assessed value
(not specified)
$27,491
$0
$27,491
(none)
https://www.surpriseaz.gov/507/Annual-Comprehensive-Financial-Report
297
Arizona
AZ
City of Tempe
Municipality
2020
Sales Tax Abatements
Construction/rehabilitation
(not specified)
Tempe
Sales Tax
Tax Rebate
(not specified)
$4,443,691
$0
$4,443,691
For public infrastructure projects
https://www.tempe.gov/government/financial-services/open-book
298
Arizona
AZ
City of Tempe
Municipality
2020
Government Property Lease Excise Tax (GPLET) agreements
Job Creation/Retention
Arizona Revised Statutes 42-6201 through 42-6210
Tempe
Property Tax
Tax Exemption
(not specified)
$2,544,520
$0
$2,544,520
(none)
https://www.tempe.gov/government/financial-services/open-book
299
Arkansas
AR
Arkansas
State
2020
Low Income Housing Program
Affordable Housing
Arkansas Code Annotated Section 26-51-1701 - 26-51-1705
State of Arkansas
Income Tax
Tax Credit
The recipient is required to pay back some or all of the benefits received.
$761,000
$0
$761,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
361
Arkansas
AR
Arkansas
State
2020
InvestArk Program
Business attraction/retention/expansion
Arkansas Code Annotated Section 15-4-2706(c)
State of Arkansas
Sales and Use Tax
Tax Credit
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$33,629,000
$0
$33,629,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
362
Arkansas
AR
Arkansas
State
2020
Wetland and Riparian Zone Program
Conservation of farmland, forest, open space, or water
Arkansas Code Annotated Section 26-51-1501 - 26-51-1510
State of Arkansas
Income Tax
Tax Credit
The recipient is required to pay back some or all of the benefits received.
$266,000
$0
$266,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
363
Arkansas
AR
Arkansas
State
2020
Water Resource Conservation and Development Program
Environmental protection
Arkansas Code Annotated Section 26-51-1001 - 26-51-1014
State of Arkansas
Income Tax
Tax Credit
The recipient is required to pay back some or all of the benefits received.
$514,000
$0
$514,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
364
Arkansas
AR
Arkansas
State
2020
Advantage Arkansas Program
Job Creation/Retention
Arkansas Code Annotated Section 15-4-2705
State of Arkansas
Income Tax
Tax Credit
The recipient is required to pay back some or all of the benefits received.
$408,000
$0
$408,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
365
Arkansas
AR
Arkansas
State
2020
ArkPlus Program
Job Creation/Retention
Arkansas Code Annotated Section 15-4-2706(b)
State of Arkansas
Income Tax; Sales and Use Tax
Tax Credit
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$2,079,000
$0
$2,079,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
366
Arkansas
AR
Arkansas
State
2020
Tax Back Program
Job Creation/Retention
Arkansas Code Annotated Section 15-4-2706(d)
State of Arkansas
Sales and Use Tax
Tax Credit
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$2,327,000
$0
$2,327,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
367
Arkansas
AR
Arkansas
State
2020
Major Maintenance and Improvement Program
Manufacturing development
Arkansas Code Annotated Section 15-4-3501
State of Arkansas
Sales and Use Tax
Tax Abatement
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$3,828,000
$0
$3,828,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
368
Arkansas
AR
Arkansas
State
2020
Targeted Research Program
Research and development
Arkansas Code Annotated Section 15-4-2708 c and d
State of Arkansas
Income Tax
Tax Credit
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$2,365,000
$0
$2,365,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
369
Arkansas
AR
Arkansas
State
2020
In-House Research and Development Program
Research and development
Arkansas Code Annotated Section 15-4-2708(b)
State of Arkansas
Income Tax
Tax Credit
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$18,169,000
$0
$18,169,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
370
Arkansas
AR
Arkansas
State
2020
Tourism Development Program
Tourism development
Arkansas Code Annotated Section 15-11-501 - 15-11-511
State of Arkansas
Income Tax; Sales and Use Tax
Tax Credit
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$1,199,000
$0
$1,199,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
371
Arkansas
AR
City of Little Rock
Municipality
2020
Payment in lieu of Taxes (PILOT) Agreement - City of Little Rock
General Economic Development
Municipalities and Counties Industrial Development Revenue Bond Law, Ark. Code Ann. §§ 14-164- 201 to 224
City of Little Rock
Property Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$1,313,760
$429,011
$884,749
(none)
https://www.littlerock.gov/city-administration/city-departments/finance/financial-reports/comprehensive-financial-reports/
372
Arkansas
AR
Little Rock School District
School District
2020
Payment in lieu of Taxes (PILOT) Agreement - Little Rock School District
General Economic Development
Municipalities and Counties Industrial Development Revenue Bond Law, Ark. Code Ann. §§ 14-164- 201 to 224
City of Little Rock
Property Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$3,629,303
$1,195,570
$2,433,733
Disclosures reported by City of Little Rock
https://www.littlerock.gov/city-administration/city-departments/finance/financial-reports/comprehensive-financial-reports/
373
Arkansas
AR
Pulaski County
County
2020
Payment in lieu of Taxes (PILOT) Agreement - Pulaski County
General Economic Development
Municipalities and Counties Industrial Development Revenue Bond Law, Ark. Code Ann. §§ 14-164- 201 to 224
City of Little Rock
Property Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$559,638
$182,751
$376,887
Includes only abatements reported by City of Little Rock, amount might be largerbecause other jursidiction PILOTs are not incuded
https://www.littlerock.gov/city-administration/city-departments/finance/financial-reports/comprehensive-financial-reports/
374
Arkansas
AR
Pulaski County Special School District
School District
2020
Payment in lieu of Taxes (PILOT) Agreement -Pulaski County Special School District
General Economic Development
Municipalities and Counties Industrial Development Revenue Bond Law, Ark. Code Ann. §§ 14-164- 201 to 224
City of Little Rock
Property Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$47,355
$6,330
$41,025
Disclosures reported by City of Little Rock
https://www.littlerock.gov/city-administration/city-departments/finance/financial-reports/comprehensive-financial-reports/
375
California
CA
City of Aliso Viejo
Municipality
2020
Economic Development Subsidy
General Economic Development
Government Code Section 53083
Aliso Viejo
Sales Tax
(not specified)
(not specified)
$376,030
$0
$376,030
(none)
479
California
CA
City of Anaheim
Municipality
2020
Economic Assistance Agreements
Construction/rehabilitation
(not specified)
Anaheim, California
(not specified)
(not specified)
(not specified)
$915,000
$0
$915,000
For hotels
https://www.anaheim.net/2846/Financial-Reports-Documents
480
California
CA
City of Cathedral City
Municipality
2020
Local Sales Tax Sharing
General Economic Development
Cathedral City (CC) Ordinance 730 § 1, 2013; CC Ordinance 712 § 1, 2012
Cathedral City
Sales Tax
Tax Rebate
(not specified)
$68,234
$0
$68,234
(none)
https://www.cathedralcity.gov/services/finance/comprehensive-annual-financial-report-cafr
481
California
CA
City of Cathedral City
Municipality
2020
Transient Occupancy Tax Sharing
Tourism development
Cathedral City (CC) Ordinance 729 § 1, 2013; CC Ordinance 713 § 1, 2012
Cathedral City
Transient Occupancy Tax
Tax Rebate
(not specified)
$222,139
$0
$222,139
(none)
https://www.cathedralcity.gov/services/finance/comprehensive-annual-financial-report-cafr
482
California
CA
City of Clovis
Municipality
2020
California Land Conservation (Williamson) Act of 1965
Conservation of farmland, forest, open space, or water
Williamson Act of 1965
Fresno County
Property Tax
Reduction in assessed value
(not specified)
$853,056
$0
$853,056
(none)
483
California
CA
City of El Cajon
Municipality
2020
Owner Participation and Development Agreement
General Economic Development
(not specified)
El Cajon
Sales Tax
Tax Rebate
(not specified)
$1,922
$0
$1,922
The recipient is Sunroad E C Land, Inc.
https://www.elcajon.gov/your-government/departments/finance/financial-reports
484
California
CA
City of Fairfield
Municipality
2020
Various tax abatement programs
General Economic Development
chapter 8 – Article 1 – section 7056
Fairfield
Sales Tax
Tax Rebate
(not specified)
$1,314,044
$0
$1,314,044
(none)
485
California
CA
City of Garden Grove
Municipality
2020
Various tax abatement programs
Business attraction/retention/expansion
(not specified)
Garden Grove
Transient Occupancy Tax; Sales Tax
Tax Rebate
(not specified)
$1,159,008
$0
$1,159,008
(none)
486
California
CA
City of Indio
Municipality
2020
Various tax abatement programs
General Economic Development
(not specified)
Indio
Sales and Use Tax
Tax Rebate
(not specified)
$205,082
$0
$205,082
(none)
487
California
CA
City of Livermore
Municipality
2020
Various sales tax sharing agreements
Job Creation/Retention
(not specified)
Livermore
Sales and Use Tax
Tax Rebate
(not specified)
$1,493,546
$0
$1,493,546
(none)
488
California
CA
City of Los Angeles
Municipality
2020
Development Incentive Program: 901 Olympic North Hotel Project
General Economic Development
(not specified)
City of Los Angeles
(not specified)
(not specified)
(not specified)
$3,100,000
$0
$3,100,000
(none)
https://lacontroller.org/financial-reports/
489
California
CA
City of Los Angeles
Municipality
2020
Convention Center Headquarters Hotel Project
General Economic Development
(not specified)
City of Los Angeles
(not specified)
(not specified)
(not specified)
$10,100,000
$0
$10,100,000
(none)
https://lacontroller.org/financial-reports/
490
California
CA
City of Los Angeles
Municipality
2020
Development Incentive Program: Metropolis Hotel Project
General Economic Development
(not specified)
City of Los Angeles
(not specified)
(not specified)
(not specified)
(none)
https://lacontroller.org/financial-reports/
491
California
CA
City of Los Angeles
Municipality
2020
Development Incentive Program: Village at Westfield Topanga Project
General Economic Development
(not specified)
City of Los Angeles
(not specified)
(not specified)
(not specified)
(none)
https://lacontroller.org/financial-reports/
492
California
CA
City of Los Angeles
Municipality
2020
Development Incentive Program: Wilshire Grand Hotel Project
General Economic Development
(not specified)
City of Los Angeles
(not specified)
(not specified)
(not specified)
(none)
https://lacontroller.org/financial-reports/
493
California
CA
City of Los Angeles
Municipality
2020
Mills Act Historical Property Agreements
Historic Preservation
Ordinance No. 172,857 implementing State Government Code Sections 50280 et seq.
City of Los Angeles
Property Tax
Reduction in assessed value
(not specified)
$1,400,000
$0
$1,400,000
(none)
https://lacontroller.org/financial-reports/
494
California
CA
City of Murrieta
Municipality
2020
Various sales tax sharing agreements
Job Creation/Retention
California Government Code § 53083
Murrieta
Sales Tax
Tax Rebate
(not specified)
$61,127
$0
$61,127
(none)
495
California
CA
City of Orange
Municipality
2020
Sales tax sharing
General Economic Development
(not specified)
City of Orange Municipal Code Section 3 .25 Sales Tax Sharing Program
Sales Tax
Tax Rebate
(not specified)
$5,921,202
$0
$5,921,202
See ACFR for deal-specific details (no company names)
496
California
CA
City of Rialto
Municipality
2020
Various sales tax sharing agreements
General Economic Development
(not specified)
Rialto
Sales Tax
Tax Rebate
(not specified)
$3,532,460
$0
$3,532,460
(none)
497
California
CA
City of San Leandro
Municipality
2020
Tax sharing agreement
Construction/rehabilitation
(not specified)
San Leandro
Sales Tax
Tax Rebate
(not specified)
$119,360
$0
$119,360
(none)
498
California
CA
City of Santee
Municipality
2020
Tax sharing agreement
Business attraction/retention/expansion
City Council resolution
Santee
Sales Tax
Tax Rebate
(not specified)
$1,575,357
$0
$1,575,357
(none)
499
California
CA
City of Upland
Municipality
2020
Tax sharing agreement
Business attraction/retention/expansion
(not specified)
Upland
Sales Tax
Tax Rebate
(not specified)
$326,880
$0
$326,880
(none)
500
California
CA
City of Victorville
Municipality
2020
Agreement with Macerich Victor Valley LLC
Construction/rehabilitation
(not specified)
Victorville
Sales Tax
Tax Rebate
(not specified)
$279,157
$0
$279,157
(none)
501
Colorado
CO
Adams County
County
2020
Various tax abatement agreements
Business attraction/retention/expansion
Authority of the Board
Adams County
Real Property Tax; Personal Property Tax
Tax Rebate
(not specified)
$388,409
$0
$388,409
(none)
https://adcogov.org/annual-financial-report-afr
639
Colorado
CO
Arapahoe County
County
2020
Various Personal Property Tax Abatement Agreements
General Economic Development
Colorado Revised Statute Sec. 30-11-123.
Arapahoe County
Personal Property Tax
Payment or credit
Yes
$119,684
$0
$119,684
In the event of default by the taxpayer, the maximum amount recoverable by the County is the amount of incentive payments paid to the taxpayer under the agreement.
https://www.arapahoegov.com/379/Annual-Reports
640
Colorado
CO
City and County of Denver
City/County
2020
Business Incentive Agreements
Business attraction/retention/expansion
Sections 30-11-123 and 31-15-903, CRS, and Chapter 53, Article XVI, DRMC
The City and County of Denver
Personal Property Tax
Tax Credit
Yes
$291,000
$0
$291,000
If at any time after the City grants an incentive tax credit, the City, in its sole discretion determines that Taxpayer did not meet all requirements of sections 30-11-123 and 31-15-903, CRS, Chapter 53, Article XVI, DRMC or other incentive tax credit requirements of the City under section 53-544, DRMC in the tax year for which a credit was granted, Taxpayer agrees that City may issue to Taxpayer a Special Notice of Valuation, and assess and collect from Taxpayer, in the manner provided for in the Colorado Revised Statutes, taxes in the amount of the incentive tax credit for the subject tax year.
https://www.denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Department-of-Finance/Financial-Reports/Annual-Comprehensive-Financial-Report
641
Colorado
CO
City and County of Denver
City/County
2020
Various Tax Increment Financing (TIF)
General Economic Development
Sections 30-11-123 and 31-15-903, CRS, and Chapter 53, Article XVI, DRMC
The City and County of Denver
Property Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$4,074,000
$0
$4,074,000
Abated by DURA. City may issue to Taxpayer a Special Notice of Valuation, and assess and collect from Taxpayer, in the manner provided for in the Colorado Revised Statutes, taxes in the amount of the incentive Tax Credit for the subject tax year.
https://www.denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Department-of-Finance/Financial-Reports/Annual-Comprehensive-Financial-Report
642
Colorado
CO
City of Aurora
Municipality
2020
Job Related Tax Abatements
Job Creation/Retention
City Council Ordinance
City of Aurora
Use Tax; Sales Tax; Personal Property Tax
Abatement
Yes
$231,145
$0
$231,145
Only one abatement was paid out in 2020 for $231,145. No other abatements were paid during year 2020 as businesses either did not meet the employment and time requirements or did not submit a rebate request.
https://www.auroragov.org/cms/One.aspx?portalId=16242704&pageId=16401536#Prior%20Year%20Comprehensive%20Annual%20Financial%20Reports
643
Colorado
CO
City of Aurora
Municipality
2020
Various Tax Incentive Agreements
Retail development
City Council Ordinance
City of Aurora
Use Tax; Sales Tax; Personal Property Tax
Abatement
(not specified)
$541,044
$0
$541,044
At December 31, 2020, the city had development incentive agreements with the developers of Pacific Ocean Marketplace Aurora and Aurora Crossing. Total potential allocable revenue is $2,348,349 and paid to date is $541,044.
https://www.auroragov.org/cms/One.aspx?portalId=16242704&pageId=16401536#Prior%20Year%20Comprehensive%20Annual%20Financial%20Reports
644
Colorado
CO
City of Colorado Springs
Municipality
2020
Economic Development Incentives
General Economic Development
City Council
City of Colorado Springs
Sales and Use Tax
Tax Rebate
Refund of excess payment requested
$88,341
$0
$88,341
The City reviews these submissions to verify compliance with the terms of each specific agreement and then issues the payment via check back to the company. The City reserves the right to recapture any payment paid in error and requires the company to return funds when either party becomes aware of an excess payment.
https://coloradosprings.gov/accounting/page/annual-comprehensive-financial-report-acfr
645
Colorado
CO
City of Fort Collins
Municipality
2020
Manufacturer's Use Tax Rebates
General Economic Development
City Code Article II – Tax Refund and Rebate Program, section 25-64.
City of Fort Collins
Sales and Use tax
Tax Rebate
(not specified)
$291,518
$0
$291,518
(none)
https://www.fcgov.com/finance/annual-financial-reports
646
Colorado
CO
City of Lakewood
Municipality
2020
Sales Tax Reimbursement-Stevinson Annexation
General Economic Development
Colorado statutes
City of Lakewood
Sales Tax
Tax Rebate
not specified
$1,582,247
$0
$1,582,247
(none)
https://www.lakewood.org/Government/Departments/Finance
647
Colorado
CO
City of Lakewood
Municipality
2020
Lakewood Reinvestment Authority Agreements (Wal-Mart)
General Economic Development
Colorado statutes
City of Lakewood
Sales and Use Tax
Tax Abatement
not specified
$1,737,616
$0
$1,737,616
Creekside Shopping Center (Wal-Mart)
https://www.lakewood.org/Government/Departments/Finance
648
Colorado
CO
Colorado
State
2020
Colorado Enterprise Zone (EZ) Contribution Tax Credits
Business attraction/retention/expansion
Article 30 of Title 39 of the Colorado Revised Statutes (C.R.S.)
State of Colorado
Business Income Tax
Tax Credit
Income tax return audit conducted by the Department of Revenue
$14,244,700
$0
$14,244,700
(none)
https://osc.colorado.gov/financial-operations/financial-reports/acfr
649
Colorado
CO
Colorado
State
2020
Colorado Enterprise Zone (EZ) Business Tax Credits
Business attraction/retention/expansion
Article 30 of Title 39 of the Colorado Revised Statutes (C.R.S.)
State of Colorado
Business Income Tax
Tax Credit
Income tax return audit conducted by the Department of Revenue
$92,240,300
$0
$92,240,300
Includes: Investment Tax Credit, Commercial Vehicles Investment Tax Credit, Job Training Tax Credit, New Employee Credit, Agricultural Processor New Employee Credit, Employer Sponsored Health Insurance Credit, Research and Development Increase Tax Credit, Vacant Commercial Building Rehabilitation Tax Credit
https://osc.colorado.gov/financial-operations/financial-reports/acfr
650
Colorado
CO
Colorado
State
2020
Job Growth Incentive Tax Credits
Job Creation/Retention
Section 39-22-531 of the Colorado Revised Statutes
State of Colorado
Income Tax
Tax Credit
Income tax return audit conducted by the Department of Revenue
$26,684,100
$0
$26,684,100
(none)
https://osc.colorado.gov/financial-operations/financial-reports/acfr
651
Colorado
CO
Colorado
State
2020
Regional Tourism Act Tax Increment Financing (TIF)
Tourism development
Sections 24-46-301 through 309 of the Colorado Revised Statutes
State of Colorado
Sales Tax
Tax Increment Financing (TIF)
a formal decision by the EDC concluding the project has not commenced within five years
$11,720,300
$0
$11,720,300
(none)
https://osc.colorado.gov/financial-operations/financial-reports/acfr
652
Colorado
CO
Jefferson County
County
2020
Various Business tax Abatement Agreements
Business attraction/retention/expansion
Colorado Revised Statute CRS 30-11-123
Jefferson County
Personal Property Tax
Tax Abatement
(not specified)
$485,855
$0
$485,855
(none)
https://www.jeffco.us/1768/Financial-Reports
653
Connecticut
CT
City of Bridgeport
Municipality
2020
Affordable Housing Tax Abatement Program
Affordable Housing
City Council Approved Agreement Resolution under CT Statutes Section 8-215
City of Bridgeport
Real Property Tax; Personal Property Tax
(not specified)
Abatement must be limited in duration and generate more taxes eventually than original property value.
$1,545,590
$0
$1,545,590
(none)
https://www.bridgeportct.gov/content/341307/341403/343324.aspx
748
Connecticut
CT
City of Bridgeport
Municipality
2020
Economic Development Tax Abatement Program
Job Creation/Retention
City Council Approved Agreement Resolution under CT Statute 32-70
City of Bridgeport
Real Property Tax; Personal Property Tax
(not specified)
Abatement must be limited in duration and generate more taxes eventually than original property value.
$2,572,491
$0
$2,572,491
(none)
https://www.bridgeportct.gov/content/341307/341403/343324.aspx
749
Connecticut
CT
City of Bristol
Municipality
2020
Connecticut Enterprise Zone Program
General Economic Development
Connecticut General Statutes Section 32-71
Bristol
Real Property Tax
Tax Abatement
(not specified)
$12,585
$0
$12,585
(none)
750
Connecticut
CT
City of Bristol
Municipality
2020
City-Sponsored Enterprise Zone Program
General Economic Development
(not specified)
Bristol
Real Property Tax
Tax Abatement
(not specified)
$170,000
$0
$170,000
(none)
751
Connecticut
CT
City of Bristol
Municipality
2020
Urban Jobs Program
General Economic Development
Connecticut General Statutes Section 32-71
Bristol
Real Property Tax
Tax Abatement
(not specified)
$171,000
$0
$171,000
(none)
752
Connecticut
CT
City of Bristol
Municipality
2020
Special projects
General Economic Development
Connecticut General Statutes Section 12-65b
Bristol
Real Property Tax
Tax Abatement
(not specified)
$791,000
$0
$791,000
(none)
753
Connecticut
CT
City of Hartford
Municipality
2020
Low-Income Housing Abatements; Capital Projects; and other Construction/Renovation
General Economic Development
Connecticut General Statutes Sections 32-666a; 12-65; 8-215
City of Hartford
Property Tax
Multiple
(no provisions for recapture)
$19,074,000
$0
$19,074,000
(none)
https://www.hartfordct.gov/Government/Departments/Finance/Accounting-Control
754
Connecticut
CT
City of Meriden
Municipality
2020
Commercial/Residential Property Incentive Documentation Program
Affordable Housing
Connecticut General Statutes 8-215
Meriden
Real Property Tax
Tax Credit
(no provisions for recapture)
$575,714
$0
$575,714
(none)
755
Connecticut
CT
City of Meriden
Municipality
2020
Various Local Incentive Programs
Construction/rehabilitation
Connecticut General Statutes 12-65(b); City Resolution
Meriden
Real Property Tax; Manufacturing Machinery and Equipment Taxes
Tax Credit
(no provisions for recapture)
$34,939
$0
$34,939
(none)
756
Connecticut
CT
City of Meriden
Municipality
2020
Distressed Municipality Program
Manufacturing development
Connecticut General Statutes 12-81, 32-9
Meriden
Real Property Tax; Personal Property Tax
Tax Credit
(no provisions for recapture)
$1,032,736
$0
$1,032,736
(none)
757
Connecticut
CT
City of New Britain
Municipality
2020
Low-Income Housing Abatements
Affordable Housing
City of New Britain Ordinance 22-9
New Britain
Real Property Tax
Reduction in assessed value
(not specified)
$582,000
$0
$582,000
(none)
758
Connecticut
CT
City of New Haven
Municipality
2020
City Wide Assessment Deferral Program and the Enterprise Zone Assessment Deferral Program
Construction/rehabilitation
(not specified)
New Haven, Connecticut
Property Tax
Reduction in assessed value
(not specified)
$6,804,000
$0
$6,804,000
(none)
https://www.newhavenct.gov/government/departments-divisions/office-of-management-budget/annual-city-budgets-audits
759
Connecticut
CT
City of Norwalk
Municipality
2020
Connecticut Enterprise Zone Program
General Economic Development
Connecticut General Statutes 32-71
Norwalk
Property Tax
Tax Abatement
(no provisions for recapture)
$625,285
$0
$625,285
(none)
760
Connecticut
CT
City of Stamford
Municipality
2020
Enterprise Zone Program
General Economic Development
Connecticut General Statutes Sections 32-70
City of Stamford
Property Tax
(not specified)
(not specified)
$707,235
$0
$707,235
(none)
https://www.stamfordct.gov/government/administration/annual-reports-and-budgets
761
Connecticut
CT
City of Waterbury
Municipality
2020
Tax Assessment/Stabilization Agreements
General Economic Development
Connecticut General Statutes Sections 12-65
City of Waterbury
Property Tax
Freeze assessment
(no provisions for recapture)
$296,000
$0
$296,000
(none)
https://www.waterburyct.org/services/finance/financial-reports
762
Connecticut
CT
City of West Haven
Municipality
2020
Economic Development Incentive Program
Job Creation/Retention
Connecticut General Statutes 12-265b
West Haven
Real Property Tax
Reduction in assessed value
(not specified)
$120,906
$0
$120,906
(none)
763
Connecticut
CT
Connecticut
State
2020
Connecticut Neighborhood Assistance Act Credit Program
Community development
Connecticut General Statutes §§12-631 through 12-638
State of Connecticut
Public Service Tax
Tax Credit
(not specified)
$723,616
$0
$723,616
(none)
https://www.osc.ct.gov/reports/index.html
764
Connecticut
CT
Connecticut
State
2020
Connecticut Neighborhood Assistance Act Credit Program
Community development
Connecticut General Statutes §§12-631 through 12-638
State of Connecticut
Insurance Companies Tax
Tax Credit
(not specified)
$875,991
$0
$875,991
(none)
https://www.osc.ct.gov/reports/index.html
765
Connecticut
CT
Connecticut
State
2020
Connecticut Neighborhood Assistance Act Credit Program
Community development
Connecticut General Statutes §§12-631 through 12-638
State of Connecticut
Corporate Income Tax
Tax Credit
(not specified)
$2,234,321
$0
$2,234,321
(none)
https://www.osc.ct.gov/reports/index.html
766
Connecticut
CT
Connecticut
State
2020
The Film, Television, and Digital Media Tax Program
Film, TV, and/or media
Connecticut General Statutes chapter 207, section 12-217jj
State of Connecticut
Corporate Income Tax
Tax Credit
(not specified)
$44,116,794
$0
$44,116,794
The program also includes grants and loans
https://www.osc.ct.gov/reports/index.html
767
Connecticut
CT
Connecticut
State
2020
The Film, Television, and Digital Media Tax Program
Film, TV, and/or media
Connecticut General Statutes chapter 207, section 12-217jj
State of Connecticut
Insurance Companies Tax
Tax Credit
(not specified)
$57,144,410
$0
$57,144,410
The program also includes grants and loans
https://www.osc.ct.gov/reports/index.html
768
Connecticut
CT
Connecticut
State
2020
Manufacturing Facility Credit
Manufacturing development
(not specified)
State of Connecticut
Corporate Income Tax
(not specified)
(not specified)
$670,422
$0
$670,422
(none)
https://www.osc.ct.gov/reports/index.html
769
Connecticut
CT
Connecticut
State
2020
Research and Development Expenditures
Research and development
(not specified)
State of Connecticut
Corporate Income Tax
(not specified)
(not specified)
$8,167,248
$0
$8,167,248
(none)
https://www.osc.ct.gov/reports/index.html
770
Connecticut
CT
Connecticut
State
2020
Historic Preservation
Historic Preservation
Connecticut General Statutes §10-416b
State of Connecticut
Corporate Income Tax
Tax Credit
(not specified)
$242,665
$0
$242,665
(none)
https://www.osc.ct.gov/reports/index.html
771
Connecticut
CT
Connecticut
State
2020
Historic Structures Rehabilitation
Historic Preservation
Connecticut General Statutes §10-416a
State of Connecticut
Public Service Tax
Tax Credit
(not specified)
$733,618
$0
$733,618
(none)
https://www.osc.ct.gov/reports/index.html
772
Connecticut
CT
Connecticut
State
2020
Historic Structures Rehabilitation
Historic Preservation
Connecticut General Statutes §10-416a
State of Connecticut
Corporate Income Tax
Tax Credit
(not specified)
$1,808,617
$0
$1,808,617
(none)
https://www.osc.ct.gov/reports/index.html
773
Connecticut
CT
Connecticut
State
2020
Historic Preservation Tax Credit Program
Historic Preservation
Connecticut General Statutes §10-416c
State of Connecticut
Public Service Tax
Tax Credit
(not specified)
$3,340,372
$0
$3,340,372
(none)
https://www.osc.ct.gov/reports/index.html
774
Connecticut
CT
Connecticut
State
2020
Historic Preservation Tax Credit Program
Historic Preservation
Connecticut General Statutes §10-416b
State of Connecticut
Public Service Tax
Tax Credit
(not specified)
$6,323,395
$0
$6,323,395
(none)
https://www.osc.ct.gov/reports/index.html
775
Connecticut
CT
Connecticut
State
2020
Insurance Reinvestment Fund
Insurance
Connecticut General Statutes Chapter 698 section 38a-88
State of Connecticut
Insurance Companies Tax
Tax Credit
(not specified)
$28,428,822
$0
$28,428,822
(none)
https://www.osc.ct.gov/reports/index.html
776
Connecticut
CT
Connecticut
State
2020
The Urban and Industrial Sites Reinvestment Tax Program
Redevelopment/revitalization
Connecticut General Statutes Chapter 578 section 32-9t
State of Connecticut
Corporate Income Tax
Tax Credit
(not specified)
$2,520,712
$0
$2,520,712
(none)
https://www.osc.ct.gov/reports/index.html
777
Connecticut
CT
Connecticut
State
2020
The Urban and Industrial Sites Reinvestment Tax Program
Redevelopment/revitalization
Connecticut General Statutes Chapter 578 section 32-9t
State of Connecticut
Insurance Companies Tax
Tax Credit
(not specified)
$4,571,904
$0
$4,571,904
(none)
https://www.osc.ct.gov/reports/index.html
778
Connecticut
CT
Connecticut
State
2020
The Urban and Industrial Sites Reinvestment Tax Program
Redevelopment/revitalization
Connecticut General Statutes Chapter 578 section 32-9t
State of Connecticut
Public Service Tax
Tax Credit
(not specified)
$18,700,000
$0
$18,700,000
(none)
https://www.osc.ct.gov/reports/index.html
779
Delaware
DE
City of Middletown
Municipality
2020
Johnson Controls
General Economic Development
Section 11 of the Town Charter
Town of Middletown
Property Tax
Tax Abatement
(not specified)
$25,819
$0
$25,819
(none)
844
Delaware
DE
City of Middletown
Municipality
2020
Amazon
General Economic Development
Section 11 of the Town Charter
Town of Middletown
Property Tax
Tax Abatement
(not specified)
$73,706
$0
$73,706
(none)
845
Delaware
DE
City of Wilmington
Municipality
2020
10-Year Abatement of City Real Estate Taxes
Construction/rehabilitation
City Code Chapter 44
City of Wilmington
Real Estate Tax
Tax Abatement
(not specified)
$1,297,123
$0
$1,297,123
(none)
https://www.wilmingtonde.gov/government/city-departments/department-of-finance/financial-reports
846
Delaware
DE
City of Wilmington
Municipality
2020
Head Tax
Job Creation/Retention
City Code Section 50192A
City of Wilmington
Head Tax
Grant
(not specified)
$145,500
$0
$145,500
(none)
https://www.wilmingtonde.gov/government/city-departments/department-of-finance/financial-reports
847
Delaware
DE
Delaware
State
2020
Historical Preservation Credit
Historic Preservation
Delaware Code Title 30, Chapter 18, §1811–§1817
State of Delaware
Bank Franchise Tax; Income Tax
Tax Credit
(not specified)
$15,398,000
$0
$15,398,000
(none)
https://accounting.delaware.gov/reports-transparency/
848
Delaware
DE
Delaware
State
2020
Bank Franchise Tax Job Creation Credit
Job Creation/Retention
Delaware Code, Title 5, Chapter 11, §1105(h) & (i)
State of Delaware
Bank Franchise Tax
Tax Credit
(not specified)
$4,969,000
$0
$4,969,000
(none)
https://accounting.delaware.gov/reports-transparency/
849
Delaware
DE
Kent County
County
2020
Tax Abatement for Convenience Store
General Economic Development
Levy Court of Kent County by Article VIII, Section 1 of the Constitution of the State of Delaware
Kent County
Property Tax
Tax Abatement
(no provisions for recapture)
$94
$0
$94
(none)
https://www.co.kent.de.us/finance.aspx
850
District of Columbia
DC
District of Columbia
State
2020
Special Tax Incentive Program - Possessory Interest Tax
Construction/rehabilitation
DC Code Title 2; Chapter 12; Title 47; Chapter 10; Chapter 46
District of Columbia
Possessory Interest Tax
Tax Abatement
(not specified)
$2,015,000
$0
$2,015,000
(none)
874
District of Columbia
DC
District of Columbia
State
2020
Special Tax Incentive Program - Real Property Tax
Property improvements
DC Code Title 2; Chapter 12; Title 47; Chapter 10; Chapter 46
District of Columbia
Real Property Tax
Tax Abatement
(not specified)
$9,903,000
$0
$9,903,000
(none)
875
Florida
FL
Broward County
County
2020
Historic Property Credit
Historic Preservation
Article VII, Section 3 of the Florida Constitution
Broward County
Property Tax
Tax Exemption
(not specified)
$134,710
$0
$134,710
(none)
https://www.broward.org/Accounting/Pages/Reports.aspx
1045
Florida
FL
Broward County
County
2020
Direct Cash/Job Creation Program
Job Creation/Retention
Broward County’s Job Growth/Economic Development Incentive Act, Sections 9 1â„2-50 through 9 1â„2 55,
Broward County
County
Direct Cash/Job Creation Program
(not specified)
$89,311
$0
$89,311
Cash incentive
https://www.broward.org/Accounting/Pages/Reports.aspx
1046
Florida
FL
City of Bradenton
Municipality
2020
Various Community Redevelopment Agency (CRA) agreements
General Economic Development
(not specified)
Bradenton
Property Tax
Tax Rebate
(not specified)
$128,672
$0
$128,672
(none)
1047
Florida
FL
City of Clearwater
Municipality
2020
Economic Development Property Tax Tax Exemptions
General Economic Development
Chapter 29, Article VII of the Clearwater Code of Ordinances, Article VII, Section 3 of the Constitution of the State of Florida, and Section 196-1995, Florida Statutes
Clearwater
Personal Property Tax
Tax Exemption
(not specified)
$151,850
$0
$151,850
(none)
1048
Florida
FL
City of Fort Meyers
Municipality
2020
Various Community Redevelopment Agency (CRA) agreements
General Economic Development
(not specified)
Fort Meyers
Property Tax
Tax Rebate
(not specified)
$498,957
$0
$498,957
Recipients are listed in a table.
1049
Florida
FL
City of Gainesville
Municipality
2020
Various Community Redevelopment Agency (CRA) agreements
Construction/rehabilitation
(not specified)
Gainesville
Property Tax
Tax Rebate
(not specified)
$417,459
$0
$417,459
(none)
1050
Florida
FL
City of Largo
Municipality
2020
Various tax abatement programs
General Economic Development
Florida State Constitution 3-VII; City Ordinance 22-VI
Largo
Property Tax
Tax Exemption
(not specified)
$14,279
$0
$14,279
(none)
1051
Florida
FL
City of Melbourne
Municipality
2020
Economic Development Property Tax Tax Exemptions
General Economic Development
Melbourne City Code, Chapter 54, Article VI,and Section 196.1995 Florida Statutes
Melbourne
Property Tax
Tax Exemption
(not specified)
$283,441
$0
$283,441
(none)
1052
Florida
FL
City of Ocala
Municipality
2020
Economic Investment Program
General Economic Development
(not specified)
Ocala
Property Tax
Tax Exemption
(not specified)
$41,581
$0
$41,581
(none)
1053
Florida
FL
City of Orlando
Municipality
2020
Economic Development Incentives Programs
Business attraction/retention/expansion
Florida Statute 166.021
City of Orlando
Property Tax
Tax Rebate
(no provisions for recapture)
$3,876,965
$0
$3,876,965
(none)
https://www.orlando.gov/Our-Government/Records-and-Documents/Financial/Annual-Comprehensive-Financial-Report
1054
Florida
FL
City of Orlando
Municipality
2020
Tax Increment Rebates (TIF)
Redevelopment/revitalization
Florida Statute 163 Part III
City of Orlando
Property Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$382,410
$0
$382,410
(none)
https://www.orlando.gov/Our-Government/Records-and-Documents/Financial/Annual-Comprehensive-Financial-Report
1055
Florida
FL
City of Pensacola
Municipality
2020
Economic Development Property Tax Tax Exemption
General Economic Development
Florida Statute Chapter 196.1995
Pensacola
Personal Property Tax; Real Property Tax
Tax Abatement
(not specified)
$228,871
$0
$228,871
(none)
1056
Florida
FL
City of St. Petersburg
Municipality
2020
Economic Development Property Tax Exemption Program
General Economic Development
City Council Ordinance 51-H
City of St. Petersburg
Property Tax
Tax Rebate
(not specified)
$2,790
$0
$2,790
(none)
https://www.stpete.org/government/departments/finance/index.php#Doc97
1057
Florida
FL
City of St. Petersburg
Municipality
2020
Historic Preservation
General Economic Development
(not specified)
City of St. Petersburg
Property Tax
Tax Rebate
(not specified)
$22,524
$0
$22,524
(none)
https://www.stpete.org/government/departments/finance/index.php#Doc97
1058
Florida
FL
City of St. Petersburg
Municipality
2020
Qualified Target Industry (QTI) Program
Business attraction/retention/expansion
Florida Statutes Section 288.106
City of St. Petersburg
Corporate Tax; Insurance Premium Tax; Sales and Use Tax; Intangible Personal Property Tax; Emergency Excise Tax; Excise Taxes on Documents; Property Tax Tax
Tax refund
(N/A - performance-based)
$23,305
$0
$23,305
(none)
https://www.stpete.org/government/departments/finance/index.php#Doc97
1059
Florida
FL
City of Tampa
Municipality
2020
Qualified Target Industry Program
General Economic Development
Section 288.106, Florida Statutes.
City of Tampa
Various Taxes
Tax refund matching
(N/A - performance-based)
$53,812
$0
$53,812
Because QTI payments are paid after compliance requirements have been met, there is no provision for recovering previously made payments. If the participant complied with program requirements only partially, prorated benefits are permitted under certain conditions.
https://www.tampa.gov/accounting/comprehensive-annual-financial-report
1060
Florida
FL
Florida
State
2020
Community Contribution Tax Credit Program
Affordable Housing
Florida Statutes s. 212.08(5)(p)
State of Florida
Corporate Income Tax; Insurance Premium Tax; Sales and Use Tax;
Tax Credit; Tax refund
If erroneous credits are discovered during an audit of the taxpayer's books and records the amount of tax offset by the credit will be assessed.
$14,000,000
$0
$14,000,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1061
Florida
FL
Florida
State
2020
Contaminated Site Rehababilitation Tax Credit
Brownfield rehabilitation
Florida Statutes s. 220.1845 and s. 376.30781
State of Florida
Corporate Income Tax
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records the amount of tax offset by the credit will be assessed.
$28,276,000
$0
$28,276,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1062
Florida
FL
Florida
State
2020
Qualified Target Industry Tax Refund Program
Business attraction/retention/expansion
Florida Statutes s. 288.106
State of Florida
Sales and Use Tax; Corporate Income Tax; Intangible Personal Property Tax; Excise Tax; Property Tax Tax; Insurance Premium Tax; Communication Services Tax
Tax Credit; Tax refund
Certificate revoked and taxes due; felony charge
$19,338,000
$0
$19,338,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1063
Florida
FL
Florida
State
2020
Capital Investment Tax Credit
Capital investment
Florida Statutes s. 220.191
State of Florida
Corporate Income Tax; Premium Tax arising from the project
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records the amount of tax offset by the credit will be assessed.
$77,875,000
$0
$77,875,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1064
Florida
FL
Florida
State
2020
Hope Scholarship Credit
Educational development
Florida Statutes s. 212.1832 and s. 1002.40
State of Florida
Sales and Use Tax
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records the amount of tax offset by the credit will be assessed.
$68,690,000
$0
$68,690,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1065
Florida
FL
Florida
State
2020
Scholarship Funding Organizations
Educational development
Florida Statutes s. 1002.395
State of Florida
Sales and Use Tax; Corporate Income Tax; Severance Taxes; Insurance Premium Tax
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records the amount of tax offset by the credit will be assessed.
$426,719,000
$0
$426,719,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1066
Florida
FL
Florida
State
2020
Florida Renew Tech Credit
Energy production
Florida Statutes s. 220.192
State of Florida
Corporate Income Tax
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records the amount of tax offset by the credit will be assessed.
$10,935,000
$0
$10,935,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1067
Florida
FL
Florida
State
2020
Florida Renew Production Credit
Energy production
Florida Statutes s. 220.193
State of Florida
Corporate Income Tax
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records the amount of tax offset by the credit will be assessed.
$21,269,000
$0
$21,269,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1068
Florida
FL
Florida
State
2020
Entertainment Industry Sales Tax Exemption Program
Film, TV, and/or media
Florida Statutes 288.1258
State of Florida
Sales and Use Tax
Tax Exemption
Certificate revoked and taxes due
$16,070,000
$0
$16,070,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1069
Florida
FL
Florida
State
2020
Entertainment Industry Financial Incentive Program
Film, TV, and/or media
Florida Statutes s. 288.1254
State of Florida
Corporate Income Tax; Sales and Use Tax
Tax Credit
Certificate revoked and taxes due
$20,931,000
$0
$20,931,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1070
Florida
FL
Florida
State
2020
Other Tax Abatement Program Under $5 Million (including EZ)
General Economic Development
multiple
State of Florida
multiple
Multiple
If erroneous credits are discovered during an audit of the taxpayer's books and records the amount of tax offset by the credit will be assessed.
$16,800,000
$0
$16,800,000
These include: the Florida AMT Credit, Enterprise Zone Property Credit, State Housing Credit, Rural Job Tax Credit Program, Hazardous Waste Facility Credit, Emergency Excise Tax Credit, Brownfield Redevelopment Bonus Tax Refund, ROA Building Materials Sales Tax Refund, Semi-Conductor Defense and Space Technology Tax Exemption, and the Urban High-Crime Area Job Tax Credit Program
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1071
Florida
FL
Florida
State
2020
Enterprise Zone (EZ) Job Credit
Job Creation/Retention
Florida Statutes s. 220.181
State of Florida
Corporate Income Tax; Sales Tax
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records the amount of tax offset by the credit will be assessed.
$9,193,000
$0
$9,193,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1072
Florida
FL
Florida
State
2020
New Markets Development Program
Job Creation/Retention
Florida Statutes s. 288.9916
State of Florida
Corporate Income Tax; Insurance Premium Tax
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records the amount of tax offset by the credit will be assessed.
$28,453,000
$0
$28,453,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1073
Florida
FL
Florida
State
2020
Research and Development Tax Credit
Research and development
Florida Statutes s. 220.196
State of Florida
Corporate Income Tax
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records the amount of tax offset by the credit will be assessed.
$17,234,000
$0
$17,234,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1074
Florida
FL
Hillsborough County
County
2020
Ad Valorem Property Tax Exemption Program
Capital investment
County Ordinance 11-1 as amended by County Ordinance 17-27
Hillsborough County, Florida
Property Tax
Tax Exemption
The County makes tax abatement payments after determining that program requirements are met. If a participant does not comply with all requirements, partial benefits are not permitted.
$411,262
$0
$411,262
Breakdown by recipients provided: Amazon.com.dedc, LLC and Granex, Inc. Reported the number of new jobs promised and the amount of capital investment expected
https://www.hillsclerk.com/records-and-reports/financial-reports-county
1075
Florida
FL
Hillsborough County
County
2020
Qualified Target Industry Program
Job Creation/Retention
Section 288.106, Florida Statutes
Hillsborough County, Florida
(N/A - direct payment)
Tax refund matching
Because QTI payments are paid after compliance requirements have been met, there is no provision for recovering previously made payments. If the participant complied with program requirements only partially, prorated benefits are permitted under certain conditions.
$635,000
$0
$635,000
Breakdown by recipients provided. Promised and actual job creation provided. All met the wage requirement
https://www.hillsclerk.com/records-and-reports/financial-reports-county
1076
Florida
FL
Orange County
County
2020
Various economic development ad valorem tax exemptions
Business attraction/retention/expansion
Florida Statute 196.1995 and County Ordinance 12-05
Orange County
Property Tax
Tax Abatement
(not specified)
$25,702
$0
$25,702
(none)
https://www.occompt.com/finance/financial-reports/comprehensive-annual-financial-reports/
1077
Florida
FL
Orange County
County
2020
Various economic development ad valorem tax exemptions
Business attraction/retention/expansion
Florida Statute 196.1995 and County Ordinance 12-05
Orange County
Property Tax
Tax Abatement
(not specified)
$515,460
$0
$515,460
Darden Restaurants
https://www.occompt.com/finance/financial-reports/comprehensive-annual-financial-reports/
1078
Florida
FL
Orange County
County
2020
Qualified Target Industry Tax Refund Program
General Economic Development
Florida’s Qualified Target Industry Tax Refund Program
Orange County
Property Tax
Tax refund matching
(not specified)
$62,797
$0
$62,797
(none)
https://www.occompt.com/finance/financial-reports/comprehensive-annual-financial-reports/
1079
Florida
FL
Palm Beach County
County
2020
Economic Development Tax Exemption
General Economic Development
Ordinance 2013-022
Palm Beach County, Florida
Property Tax
Tax Exemption
For any year that taxes may have been exempted and the County finds that the business was not entitled to the exemption, such taxes may be recovered and the Property Appraiser will assist the Board to recover any taxes exempted.
$983,401
$0
$983,401
(none)
https://www.mypalmbeachclerk.com/departments/finance/county-financial-information/comprehensive-annual-financial-report
1080
Florida
FL
Palm Beach County
County
2020
Historic Property Tax Exemption
Historic Preservation
Article VII, Section 3 of the Florida Constitution
Palm Beach County, Florida
Property Tax Property Tax
Tax Exemption
In the event of the non-performance or violation of the maintenance provision of the covenant by the owner or any successor-in-interest during the term of the covenant, the Local Historic Preservation Office will report such violation to the Property Appraiser and Tax Collector who shall take action pursuant to s. 196.1997 (7), F.S. The Owner shall be required to pay the difference between the total amount of taxes which would have been due in March in each of the previous years in which the covenant was in effect had the property not received the exemption and the total amount of taxes actually paid in those years, plus interest on the difference calculated as provided in s. 212.12 (3) F.S.
$260,595
$0
$260,595
(none)
https://www.mypalmbeachclerk.com/departments/finance/county-financial-information/comprehensive-annual-financial-report
1081
Georgia
GA
City of Alpharetta
Municipality
2020
Various Agreements
General Economic Development
(not specified)
Alpharetta (Development Authority); Fulton County (Development Authority)
Property Tax
(not specified)
(not specified)
$49,966
$0
$49,966
(none)
1464
Georgia
GA
City of Atlanta
Municipality
2020
Atlanta Development Authority d/b/a Invest Atlanta
Business attraction/retention/expansion
Development Authorities Law of the State of Georgia, under Title 36 Chapter 62 of the Official Code of Georgia Annotated
City of Atlanta
Property Tax
Tax Exemption
(no provisions for recapture)
$1,317,761
$0
$1,317,761
Invest Atlanta can immediately return title to a company for a non-performing project
https://www.atlantaga.gov/government/departments/finance/controller
1465
Georgia
GA
City of Atlanta
Municipality
2020
Various agreements entered into by Fulton County
(not specified)
(not specified)
County of Fulton
Property Tax
(not specified)
(not specified)
$6,700,000
$0
$6,700,000
(none)
https://www.atlantaga.gov/government/departments/finance/controller
1466
Georgia
GA
City of Augusta
Municipality
2020
Enterprise Zone
General Economic Development
Georgia General Assembly, Enterprise Zone Employment Act (O.C.G.A § 36.88.1)
City of Augusta
Property Tax
Reimbursement
(no provisions for recapture)
$252,334
$0
$252,334
(none)
https://www.augustaga.gov/149/Financial-Statements
1467
Georgia
GA
City of Augusta
Municipality
2020
Tax Allocation Districts
General Economic Development
Redevelopment Powers Law (Art. IX, Sec. II Para. VII of the Georgia Constitution as amended
City of Augusta
Sales Tax; Property Tax
Tax Increment Financing (TIF)
NA
$1,830,345
$0
$1,830,345
Tax abatements do not begin until all development agreements have been satisfied and as such, current agreement do not have provisions to recapture previously abated taxes.
https://www.augustaga.gov/149/Financial-Statements
1468
Georgia
GA
City of Augusta
Municipality
2020
Economic Development Authority
General Economic Development
(not specified)
Augusta Economic Development Authority (AEDA)
Property Tax
(not specified)
(not specified)
$3,370,349
$0
$3,370,349
Taxes abated by the Augusta Economic Development Authority (AEDA) , reported by Augusta
https://www.augustaga.gov/149/Financial-Statements
1469
Georgia
GA
City of Columbus
Municipality
2020
Industrial Revenue Bond Program
Business attraction/retention/expansion
City Ordinance #72-76 as authorized by Senate Bill 120
Columbus
Property Tax
Industrial development bonds (PILOTs)
(not specified)
$7,661,624
$0
$7,661,624
(none)
https://www.columbusga.gov/finance/accounting.htm
1470
Georgia
GA
City of Columbus
Municipality
2020
Conservation Use Valuation Assessment
Conservation of farmland, forest, open space, or water
City Code Section 48-5-7.4
Columbus
Property Tax
Reduction in assessed value
(not specified)
$459,105
$0
$459,105
(none)
https://www.columbusga.gov/finance/accounting.htm
1471
Georgia
GA
City of Columbus
Municipality
2020
Enterprise Zone Program
Job Creation/Retention
City Code Section 36-88-3
Columbus
Property Tax
Tax Exemption
(not specified)
$53,884
$0
$53,884
(none)
https://www.columbusga.gov/finance/accounting.htm
1472
Georgia
GA
City of Macon-Bibb
Municipality
2020
PILOT Restriction Act
General Economic Development
O.C.G.A. Section 36-62
Macon-Bibb, Georgia
Real Property Tax; Personal Property Tax
Payment In Lieu of Taxes (PILOT)
The recipient is required to pay back some or all of the benefits received.
$74,886,258
$0
$74,886,258
(none)
1473
Georgia
GA
City of Marietta
Municipality
2020
Development Authority agreement
General Economic Development
(not specified)
Marietta (Development Authority)
Property Tax
(not specified)
(not specified)
$32,265
$0
$32,265
(none)
1474
Georgia
GA
City of Savannah
Municipality
2020
Enterprise Zones
Job Creation/Retention
Official Code of Georgia Annotated 36-88-1
City of Savannah
Property Tax
Tax Exemption
(not specified)
$165,264
$0
$165,264
(none)
https://www.savannahga.gov/DocumentCenter/Index/167
1475
Georgia
GA
City of Valdosta
Municipality
2020
Various tax abatement programs
Business attraction/retention/expansion
(not specified)
Valdosta-Lowndes County (Development Authority)
Property Tax
Tax Abatement
(not specified)
$16,506
$0
$16,506
(none)
1476
Georgia
GA
Cobb County
County
2020
Home Depot Inc
Job Creation/Retention
Title 36 Chapter 62 of the Official Code of Georgia
Cobb County, Georgia
Property Tax Real and Personal Property Tax
Reduction in assessed value
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non-performing project, which cancels the incentive going forward. There are no amounts receivable from other governments.
$1,553,495
$0
$1,553,495
entered into by Development Authority of Cobb County
https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports
1477
Georgia
GA
Cobb County
County
2020
Taxable Revenue Bond Financing
Job Creation/Retention
Title 36 Chapter 62 of the Official Code of Georgia
Cobb County, Georgia
Property Tax Real and Personal Property Tax
Reduction in assessed value
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non-performing project, which cancels the incentive going forward. There are no amounts receivable from other governments.
$1,714,556
$0
$1,714,556
entered into by Development Authority of Cobb County
https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports
1478
Georgia
GA
Cobb County Board of Education
School District
2020
Akers 75
Data Center
Georgia Development Authorities Law, under Title 36 Chapter 62 of the Official Code of Georgia
Development Authority of Cobb County
Real/Personal Property Tax
Tax Exemption
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non- performing project, which cancels the incentive going forward.
$324,426
$0
$324,426
Includes agreements with Terrell Mill LLC (Quintiles), Federal Express - Phase II, Novelis Global Technology Center, and Home Depot USA
https://www.cobbk12.org/page/23516/ccsd-archived-cafr-reports-management-letters
1479
Georgia
GA
Cobb County Board of Education
School District
2020
Home Depot Inc
Data Center
Georgia Development Authorities Law, under Title 36 Chapter 62 of the Official Code of Georgia
Development Authority of Cobb County
Real/Personal Property Tax
Tax Exemption
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non- performing project, which cancels the incentive going forward.
$790,471
$0
$790,471
Includes agreements with Terrell Mill LLC (Quintiles), Federal Express - Phase II, Novelis Global Technology Center, and Home Depot USA
https://www.cobbk12.org/page/23516/ccsd-archived-cafr-reports-management-letters
1480
Georgia
GA
Cobb County Board of Education
School District
2020
Greenstone Encore Center
General Economic Development
Georgia Development Authorities Law, under Title 36 Chapter 62 of the Official Code of Georgia
Development Authority of Cobb County
Real/Personal Property Tax
Tax Exemption
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non- performing project, which cancels the incentive going forward.
$459,733
$0
$459,733
Includes agreements with Terrell Mill LLC (Quintiles), Federal Express - Phase II, Novelis Global Technology Center, and Home Depot USA
https://www.cobbk12.org/page/23516/ccsd-archived-cafr-reports-management-letters
1481
Georgia
GA
Cobb County Board of Education
School District
2020
High Woods Realty
General Economic Development
Georgia Development Authorities Law, under Title 36 Chapter 62 of the Official Code of Georgia
Development Authority of Cobb County
Real/Personal Property Tax
Tax Exemption
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non- performing project, which cancels the incentive going forward.
$567,000
$0
$567,000
Includes agreements with Terrell Mill LLC (Quintiles), Federal Express - Phase II, Novelis Global Technology Center, and Home Depot USA
https://www.cobbk12.org/page/23516/ccsd-archived-cafr-reports-management-letters
1482
Georgia
GA
Cobb County Board of Education
School District
2020
Tax Abatement
General Economic Development
Georgia Development Authorities Law, under Title 36 Chapter 62 of the Official Code of Georgia
Development Authority of Cobb County
Real/Personal Property Tax
Tax Exemption
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non- performing project, which cancels the incentive going forward.
$910,960
$0
$910,960
Includes agreements with Terrell Mill LLC (Quintiles), Federal Express - Phase II, Novelis Global Technology Center, and Home Depot USA
https://www.cobbk12.org/page/23516/ccsd-archived-cafr-reports-management-letters
1483
Georgia
GA
DeKalb County
County
2020
Bond Lease Transaction Agreements
General Economic Development
O.C.G.A 36-62 or O.C.G.A 36-42
DeKalb County, Georgia
Property Tax
Tax Exemption (revenue bond)
In regards to these arrangements with third-parties, a clawback agreement would be a matter of contract in which the role of the parties in verifying the terms of the agreement have or have not been met is defined.
$6,566,325
$0
$6,566,325
(none)
https://www.dekalbcountyga.gov/finance/financial-reports
1484
Georgia
GA
DeKalb County Board of Education
School District
2020
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
DeKalb County
Property Tax
(not specified)
(not specified)
$18,383,191
$0
$18,383,191
CAFR only included abatement agreements that exceed 10.00% of the total amount abated. Because of this the report only disclosed two tax abatement agreements with a sum total of $1,103,828 and each one amounting to $524,650 and $579,268. All agreements entered into by county/town/city Development Authority. No individual abatement agreements exceeded 10 percent of the total amount abated.
https://www.dekalbschoolsga.org/leadership/
1485
Georgia
GA
Fulton County
County
2020
Local Enterprise Zone Program
General Economic Development
O.C.G.A 36-88-8(a)(1) and Fulton County Code of Ordinances Sec. 118-101
Fulton County, Georgia
Property Tax Taxes
Tax Exemption
Failure to maintain the incentive qualification will result in revocation and recapture of all incentives granted prior to the expiration of the incentive term
$443,000
$0
$443,000
(none)
https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports
1486
Georgia
GA
Fulton County
County
2020
State of Georgia Preferential Property Tax Assessment Program for Rehabilitated Historic Property
Historic Preservation
State of Georgia statutes O.C.G.A. 48-5-7(c) and O.C.G.A 48-8-7.2
Fulton County, Georgia
Property Tax
Reduction in assessed value
A property owner who fails to have property classified as rehabilitated historic property and listed on the Georgia Register of Historic Places for the preferential assessment shall be required to pay the difference between the amount of taxes on the property during the period that the assessment was frozen and the amount of taxes which would have been due had the property been assessed at the regular fair market value, plus interest on the past due taxes.
$487,000
$0
$487,000
(none)
https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports
1487
Georgia
GA
Fulton County
County
2020
Fulton County Development Authority
Job Creation/Retention
Title 36 Chapter 62 of the Official Code of Georgia
Fulton County, Georgia
Property Tax
Revenue bonds (IDA)
There are no provisions for recapturing incentives; however, the Development Authority can immediately return title to a company for a non-performing project, which cancels the incentive going forward
$9,486,000
$0
$9,486,000
(none)
https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports
1488
Georgia
GA
Fulton County
County
2020
Various Agreements by City of Hapeville
(not specified)
(not specified)
City of Hapeville, Georgia
Property Tax
(not specified)
(not specified)
$94,000
$0
$94,000
(none)
https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports
1489
Georgia
GA
Fulton County
County
2020
Various Agreements by City of Sandy Springs
(not specified)
(not specified)
City of Sandy Springs, Georgia
Property Tax
(not specified)
(not specified)
$309,000
$0
$309,000
(none)
https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports
1490
Georgia
GA
Fulton County
County
2020
Various Agreements by City of Alpharetta
(not specified)
(not specified)
City of Alpharetta, Georgia
Property Tax
(not specified)
(not specified)
$391,000
$0
$391,000
(none)
https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports
1491
Georgia
GA
Fulton County
County
2020
Various Agreements by City of Atlanta
(not specified)
(not specified)
City of Atlanta, Georgia
Property Tax
(not specified)
(not specified)
$881,000
$0
$881,000
(none)
https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports
1492
Georgia
GA
Fulton County Board of Education
School District
2020
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Dev Auth of Fulton County GA
Real Property Tax; Personal Property Tax
(not specified)
(not specified)
$6,698,501
$0
$6,698,501
Entered into by county/town/city Development Authority.
https://www.fultonschools.org/Page/2989
1493
Georgia
GA
Gwinnett County
County
2020
Bonds for Title Program
Job Creation/Retention
Gwinnett County Economic Development Ordinance Section 2-151, et. seq.
Gwinnett County, Georgia
Property Tax
Reduction in assessed value
If the business relocates, the full value of any and all abatements received pursuant to the ordinance will be reimbursed to the County or issuing Authority. Should the business fail to meet fiscal impact, income, or employment requirements, there will be a 20 percent reduction in the abatement to be received for the first such year. If requirements are not met for more than one year, there will be a 50 percent reduction for the second such year. A third year of non-attainment of requirements will result in a termination of the abatement pursuant to the Ordinance.
$1,187,678
$0
$1,187,678
entered into by Gwinnett County Development Authority
https://www.gwinnettcounty.com/web/gwinnett/home/citizenfinanceguide/financialdocuments/comprehensiveannualfinancialreports
1494
Hawaii
HI
City and County of Honolulu
City/County
2020
Low Income Rental Housing Exemption
Affordable Housing
Revised Ordinance of Honolulu Section 8-10.20
Honolulu, Hawaii
Property Tax
(not specified)
Rollback taxes, penalty, and interest
$14,040,000
$0
$14,040,000
(none)
https://www.honolulu.gov/budget/budget-acfr.html
1617
Hawaii
HI
City and County of Honolulu
City/County
2020
Dedicated Land in Urban Districts
Conservation of farmland, forest, open space, or water
Revised Ordinance of Honolulu Section 8-10.13
Honolulu, Hawaii
Property Tax
(not specified)
Rollback taxes, penalty, and interest
$55,000
$0
$55,000
(none)
https://www.honolulu.gov/budget/budget-acfr.html
1618
Hawaii
HI
City and County of Honolulu
City/County
2020
Dedicated Agricultural or Vacant Agricultural Land
Conservation of farmland, forest, open space, or water
Revised Ordinance of Honolulu Section 8-7.3
Honolulu, Hawaii
Property Tax
(not specified)
Rollback taxes, penalty, and interest
$11,504,000
$0
$11,504,000
(none)
https://www.honolulu.gov/budget/budget-acfr.html
1619
Hawaii
HI
City and County of Honolulu
City/County
2020
Commercial Property Historical Dedication
Historic Preservation
Revised Ordinance of Honolulu Section 8-10.30
Honolulu, Hawaii
Property Tax
(not specified)
Rollback taxes, penalty, and interest
$382,000
$0
$382,000
(none)
https://www.honolulu.gov/budget/budget-acfr.html
1620
Hawaii
HI
City and County of Honolulu
City/County
2020
Residential Property Historical Dedication
Historic Preservation
Revised Ordinance of Honolulu Section 8-10.22
Honolulu, Hawaii
Property Tax
(not specified)
Rollback taxes, penalty, and interest
$4,108,000
$0
$4,108,000
(none)
https://www.honolulu.gov/budget/budget-acfr.html
1621
Hawaii
HI
City and County of Honolulu
City/County
2020
Central Kakaako Industrial Zone Limited Development Exemption
Industrial development
Revised Ordinance of Honolulu Section 8-10.34
Honolulu, Hawaii
Property Tax
(not specified)
Rollback taxes, penalty, and interest
$1,068,000
$0
$1,068,000
(none)
https://www.honolulu.gov/budget/budget-acfr.html
1622
Hawaii
HI
Hawaii County
County
2020
Solar Water Heater Credits
Conservation of farmland, forest, open space, or water
Section 19-104 of the Hawaii County Statutory Code
Hawaii County
Property Tax
Tax Credit
(not specified)
$14,035
$0
$14,035
(none)
https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023
1623
Hawaii
HI
Hawaii County
County
2020
Commerical Agricultural Use Programs
Conservation of farmland, forest, open space, or water
Section 19-60 of the Hawaii County Statutory Code
Hawaii County
Property Tax
Reduced Assessment
(not specified)
$828,907
$0
$828,907
(none)
https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023
1624
Hawaii
HI
Hawaii County
County
2020
Enterprise Zone
General Economic Development
Section 19-89.3 of the Hawaii County Statutory Code
Hawaii County
Property Tax
Tax Exemption
(not specified)
$3,638
$0
$3,638
(none)
https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023
1625
Hawaii
HI
Hawaii County
County
2020
Historic Residential Dedication
Historic Preservation
Section 19-89 of the Hawaii County Statutory Code
Hawaii County
Property Tax
Tax Exemption
(not specified)
$241,000
$0
$241,000
(none)
https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023
1626
Hawaii
HI
Hawaii County
County
2020
Low & Moderare Income Housing
Housing
Section 19-87 of the Hawaii County Statutory Code
Hawaii County
Property Tax
Tax Exemption
(not specified)
$28,817,799
$0
$28,817,799
(none)
https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023
1627
Hawaii
HI
Kaua'i County
County
2020
Other Abatements
(not specified)
(not specified)
Kaua'I County
Property Tax
(not specified)
(not specified)
$109,878
$0
$109,878
(none)
https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports
1628
Hawaii
HI
Kaua'i County
County
2020
Agricultural Use Dedication
Conservation of farmland, forest, open space, or water
Section 5A-9.1 of the K.C.C
Kaua'I County
Property Tax
Assessed Value Lowered
(not specified)
$8,181,370
$0
$8,181,370
(none)
https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports
1629
Hawaii
HI
Kaua'i County
County
2020
Historic Property Dedication Exemption
Historic Preservation
Section 5A-11.20 of the K.C.C
Kaua'I County
Property Tax
Tax Abatement
(not specified)
$194,706
$0
$194,706
(none)
https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports
1630
Hawaii
HI
Kaua'i County
County
2020
Low/Moderate Income Housing Exemption
Housing
Section 5A-11.20 of the K.C.C
Kaua'I County
Property Tax
Tax Abatement
(not specified)
$533,007
$0
$533,007
(none)
https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports
1631
Hawaii
HI
Maui County
County
2020
Dedicated Land Tax Abatement
Conservation of farmland, forest, open space, or water
Section 3.48.350 of the Maui County Code
Maui County
Property Tax
Tax Abatement
(not specified)
$5,600,000
$0
$5,600,000
(none)
https://www.mauicounty.gov/1827/Annual-Comprehensive-Financial-Report-AC
1632
Idaho
ID
Bannock County
County
2020
Various Property Tax Abatement Agreements
General Economic Development
Idaho Code 63-602NN
Bannock County
Property Tax
Reduction in assessed value
(not specified)
$787,116
$0
$787,116
Agreements include Amy's Kitchen, Western States, Great Western Malting, and ON Semiconductors
https://www.bannockcounty.us/auditor/
1688
Idaho
ID
City of Caldwell
Municipality
2020
Idaho Code 63-602NN Tax Exemption
Industrial development
Idaho Code 63-602NN
Canyon County
Property Tax
Tax Exemption
(not specified)
$21,660
$0
$21,660
Agreements entered into by Canyon County
https://www.cityofcaldwell.org/departments/finance/finance-documents
1689
Idaho
ID
Idaho
State
2020
Idaho Business Advantage
Business attraction/retention/expansion
Idaho Code Sections 63-4401 through 63-4409
State of Idaho
Corporate Income Tax; Sales and Use Tax
Tax Credit; Tax Rebate
In the event that any person to whom a Tax Credit allowed by Idaho Code Sections 63-4403, 63-4404 or 63-4405, fails to meet the tax incentive criteria, the full amount of the credit shall be subject to recapture by the commission.
$451,325
$0
$451,325
(none)
https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx
1690
Idaho
ID
Idaho
State
2020
Tax Reimbursement Incentives
Job Creation/Retention
Idaho Code Sections 67-4737 through 67-4744
State of Idaho
Business Income Tax; Sales Tax; Payroll Tax
Tax Credit
(not specified)
$1,767,201
$0
$1,767,201
(none)
https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx
1691
Idaho
ID
Idaho
State
2020
Broadband Income Tax Credit
Technology (ICT)
Idaho Code Section 63-3029I
State of Idaho
Income Tax
Tax Credit
In the event that qualified broadband equipment upon which the credit allowed by this section has been used ceases to qualify for the credit allowed by Idaho Code Section 63-3029B, or is subject to recapture of that credit, the recapture of credit under this section shall be in the same proportion and subject to the same provisions as the amount of credit required to be recaptured under Idaho Code Section 63-3029B.
$1,250,216
$0
$1,250,216
(none)
https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx
1692
Idaho
ID
Idaho
State
2020
Sales Tax Rebate
Transportation
Idaho Code Section 63-3641
State of Idaho
Sales Tax
Tax Rebate
(not specified)
$4,480,955
$0
$4,480,955
(none)
https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx
1693
Idaho
ID
Pocatello-Chubbuck School District #25
School District
2020
Various Tax Abatement Agreements
Business attraction/retention/expansion
Idaho Code 63-602NN
Pocatello-Chubbuck School District #25, Idaho
Property Tax
Tax Exemption
(not specified)
$456,000
$0
$456,000
See ACFR for recipient names
https://www.sd25.us/district/idaho-transparency-laws
1694
Illinois
IL
Chicago Public Schools
School District
2020
Class 6b-7a-7b-9 Abatements
General Economic Development
(not specified)
Cook County, IL
Property Tax
Tax Exemption
(not specified)
$39,400,000
$0
$39,400,000
(none)
https://www.cps.edu/about/finance/annual-financial-report/
1980
Illinois
IL
City of Chicago
Municipality
2020
Agreement with the Boeing Company
Business attraction/retention/expansion
(not specified)
City of Chicago
Real Estate Tax
Tax Rebate
Agreement termination
$1,780,000
$0
$1,780,000
(none)
https://www.chicago.gov/city/en/depts/fin/supp_info/comprehensive_annualfinancialstatements.html
1981
Illinois
IL
City of Chicago
Municipality
2020
Tax Increment Financing (TIF)
Construction/rehabilitation
Tax Increment Allocation Redevelopment Act, 65 ILCS 5/11-7 4.4-1
City of Chicago
Property Tax
Tax Increment Financing (TIF)
(not specified)
$67,300,000
$0
$67,300,000
(none)
https://www.chicago.gov/city/en/depts/fin/supp_info/comprehensive_annualfinancialstatements.html
1982
Illinois
IL
City of Chicago
Municipality
2020
Various Cook County Tax Abatement Programs
Redevelopment/revitalization
(not specified)
Cook County
Property Tax
Reduction in assessed value
(not specified)
$19,400,000
$0
$19,400,000
(none)
https://www.chicago.gov/city/en/depts/fin/supp_info/comprehensive_annualfinancialstatements.html
1983
Illinois
IL
City of Joliet
Municipality
2020
Business District Sales Tax Rebate
General Economic Development
Illinois Business District Development and Redevelopment Laws
City of Joliet
Business District Sales Tax
Tax Rebate
(not specified)
$40,666
$0
$40,666
(none)
https://www.joliet.gov/government/departments/finance
1984
Illinois
IL
City of Joliet
Municipality
2020
Tax Increment Financing (TIF)
General Economic Development
Illinois Tax Increment Redevelopment Allocation Act
City of Joliet
Property Tax
Tax Increment Financing (TIF)
(not specified)
$452,620
$0
$452,620
(none)
https://www.joliet.gov/government/departments/finance
1985
Illinois
IL
City of Joliet
Municipality
2020
Sales Tax Rebate
General Economic Development
Illinois Compiled Statutes (Economic Incentive Agreements)
City of Joliet
Sales Tax
Tax Rebate
(not specified)
$643,959
$0
$643,959
(none)
https://www.joliet.gov/government/departments/finance
1986
Illinois
IL
City of Schaumburg
Municipality
2020
Tax Increment Financing
Capital investment
(not specified)
Schaumburg
Property Tax
Tax Rebate
(not specified)
$3,833,423
$0
$3,833,423
Amount is the liability
1987
Illinois
IL
City of Schaumburg
Municipality
2020
Class 6B Incentive Program
Industrial development
(not specified)
Cook County
Property Tax
Reduction in assessed value
(not specified)
$9,842,784
$0
$9,842,784
(none)
1988
Illinois
IL
City of Springfield
Municipality
2020
Sales Tax Rebate Agreement
General Economic Development
Sales Tax Rebate Agreement- ordinance 077-02-19
Springfield
Sales Tax
Tax Rebate
(not specified)
$3,079
$0
$3,079
(none)
1989
Illinois
IL
City of Springfield
Municipality
2020
Annexation Agreement
General Economic Development
Annexation Agreement- ordinance 260-06-18;
Springfield
Sales Tax
Tax Rebate
(not specified)
$14,263
$0
$14,263
(none)
1990
Illinois
IL
City of Tinley Park
Municipality
2020
Various tax abatement programs
General Economic Development
(not specified)
Tinley Park
Sales Tax; Property Tax
(not specified)
(not specified)
$738,689
$0
$738,689
Only cumulative amounts paid are reported for some agreements.
1991
Illinois
IL
Cook County
County
2020
Various Property Tax Incentives
Construction/rehabilitation
(not specified)
Cook County, Illinois
Property Tax
Reduction in assessed value
(not specified)
$14,500,000
$0
$14,500,000
CAFR provided breakdown by purpose: "$6.9 million was for the purpose of development and rehabilitation of new and existing industrial property, $2.3 million was for the purpose of development and rehabilitation of commercial property, $1.0 million was for the purpose of industrial and commercial development in areas of severe economic stagnation, and $1.2 million was for the purpose of increasing multi-family residential affordable rental housing."
https://www.cookcountyil.gov/service/financial-reports
1992
Illinois
IL
Illinois
State
2020
Angel Investment Tax Credits
Capital investment
Section 220 of the Illinois Income Tax Act (35 ILCS 5)
State of Illinois
Income Tax
Tax Credit
If, during the three-year period, the qualified new business venture is moved from the State or otherwise ceased, the State can recapture the abated tax requiring the taxpayer to repay the full value of the credit previously claimed.
$51,000,000
$0
$51,000,000
Reduced amounts shared with local governments by $269 million
http://www.auditor.illinois.gov/audit-reports/Comptroller-Internal-Controls-and-Compliance.asp
1993
Illinois
IL
Illinois
State
2020
Economic Development for a Growing Economy (EDGE)
General Economic Development
35 ILCS 10
State of Illinois
Income Tax
Tax Credit
If, during the term of the agreement, the project is moved from the State or otherwise ceased, the State can recapture the abated tax requiring the taxpayer to repay the full value of the credit previously claimed.
$147,000,000
$0
$147,000,000
Reduced amounts shared with local governments by $8.4 million
http://www.auditor.illinois.gov/audit-reports/Comptroller-Internal-Controls-and-Compliance.asp
1994
Indiana
IN
Allen County
County
2020
Redevelopment or Rehabilitation of Real Estate Property
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
Allen County
Real and Personal Property Tax
Tax Abatement
10% penalty for falsely claiming the abatement
$1,261,000
$0
$1,261,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2155
Indiana
IN
Allen County
County
2020
Business Personal Property Equipment Investment
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
Allen County
Real and Personal Property Tax
Tax Abatement
10% penalty for falsely claiming the abatement
$1,974,000
$0
$1,974,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2156
Indiana
IN
Allen County
County
2020
County TIF Commitments
TIF
(not specified)
Allen County
Property Tax
Tax Increment Financing (TIF)
(not specified)
$639,812
$0
$639,812
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2157
Indiana
IN
Allen County
County
2020
Various agreements entered into by City of Leo-Cedarville
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
Leo-Cedarville
Property Tax
(not specified)
(not specified)
$1,000
$0
$1,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2158
Indiana
IN
Allen County
County
2020
Various agreements entered into by City of Monroeville
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
Monroeville, IN
Property Tax
(not specified)
(not specified)
$3,000
$0
$3,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2159
Indiana
IN
Allen County
County
2020
Various agreements entered into by City of Huntertown
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
Huntertown, IN
Property Tax
(not specified)
(not specified)
$5,000
$0
$5,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2160
Indiana
IN
Allen County
County
2020
Various agreements entered into by City of Grabil
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
Grabil
Property Tax
(not specified)
(not specified)
$11,000
$0
$11,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2161
Indiana
IN
Allen County
County
2020
Various agreements entered into by City of Woodburn
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
Woodburn, IN
Property Tax
(not specified)
(not specified)
$37,000
$0
$37,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2162
Indiana
IN
Allen County
County
2020
Various agreements entered into by City of New Haven
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
New Haven, IN
Property Tax
(not specified)
(not specified)
$169,000
$0
$169,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2163
Indiana
IN
Allen County
County
2020
Various agreements entered into by City of Fort Wayne
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
Fort Wayne, IN
Property Tax
(not specified)
(not specified)
$1,286,000
$0
$1,286,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2164
Indiana
IN
Allen County
County
2020
Allen County Library Abatements from various jurisdictions
General Economic Development
(not specified)
Various, see ACFR
Property Tax
(not specified)
(not specified)
$1,719,734
$0
$1,719,734
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2165
Indiana
IN
City of Fort Wayne
Municipality
2020
Personal Property Tax Abatements
General Economic Development
Indiana Code 6-1.1-12
Fort Wayne
Personal Property Tax
Tax Abatement
Some - Although the City does not have any formal policy concerning the recapturing of abated taxes should the recipient not fulfill their agreed requirements, once the City becomes aware of such a situation, the abatement could be terminated based on Fort Wayne Common Council determination.
$1,417,470
$0
$1,417,470
(none)
https://www.cityoffortwayne.org/controllers-office.html
2166
Indiana
IN
City of Fort Wayne
Municipality
2020
Real Property Tax Abatements
General Economic Development
Indiana Code 6-1.1-12
Fort Wayne
Real Property Tax
Tax Abatement
Some - Although the City does not have any formal policy concerning the recapturing of abated taxes should the recipient not fulfill their agreed requirements, once the City becomes aware of such a situation, the abatement could be terminated based on Fort Wayne Common Council determination.
$2,371,940
$0
$2,371,940
(none)
https://www.cityoffortwayne.org/controllers-office.html
2167
Indiana
IN
City of Indianapolis
Municipality
2020
Real Property Tax Abatement
General Economic Development
I.C. 6-1.1-12.1
City of Indianapolis
Real Property Tax
Tax Abatement
(not specified)
$2,076,000
$0
$2,076,000
(none)
https://www.indy.gov/activity/annual-financial-reports
2168
Indiana
IN
City of Indianapolis
Municipality
2020
Personal Property Tax Abatement
Manufacturing development
I.C. 6-1.1-12.1
City of Indianapolis
Personal Property Tax
Tax Abatement
(not specified)
$2,717,000
$0
$2,717,000
(none)
https://www.indy.gov/activity/annual-financial-reports
2169
Indiana
IN
City of South Bend
Municipality
2020
Various property tax abatement agreements
Business attraction/retention/expansion
South Bend Municipal Code Chapter 2, Article 6, tax abatements, created by Ordinance 7267-83
City of South Bend
Property Tax
(not specified)
(not specified)
$2,147,799
$0
$2,147,799
(none)
http://docs.southbendin.gov/WebLink/Browse.aspx?dbid=0&startid=6603&row=1&cr=1
2170
Indiana
IN
Indiana
State
2020
Venture Capital Investment Credit
Capital investment
Indiana Code 6-3.1-24
State of Indiana
Income Tax; Financial Institutions Tax; Insurance Premium Tax; Retail and Use Tax
Tax Credit
The Tax Credit will be recaptured if the IEDC determines the taxpayer is noncompliant with the requirements of the Tax Credit agreement or all of the provisions of IC 6-3.1-24.
$6,851,000
$0
$6,851,000
(none)
https://www.in.gov/auditor/annual-comprehensive-financial-report/
2171
Indiana
IN
Indiana
State
2020
Neighborhood Assistance Program Credit
Community development
Indiana Code 6-3.1-9
State of Indiana
Income Tax; Financial Institutions Tax
Tax Credit
(not specified)
$1,619,000
$0
$1,619,000
Corporate Income Tax abatements are non-disclosable per Indiana Code 6-8.1-7-2
https://www.in.gov/auditor/annual-comprehensive-financial-report/
2172
Indiana
IN
Indiana
State
2020
Industrial Recovery Credit
Construction/rehabilitation
Indiana Code 6-3.1-11
State of Indiana
Income Tax; Financial Institutions Tax; Insurance Premium Tax
Tax Credit
The Tax Credit will be recaptured if the IEDC determines the taxpayer is noncompliant with the requirements of the Tax Credit agreement or all of the provisions of IC 6-3.1-11
$8,774,498
$0
$8,774,498
(none)
https://www.in.gov/auditor/annual-comprehensive-financial-report/
2173
Indiana
IN
Indiana
State
2020
Hoosier Business Investment Credit
Job Creation/Retention
Indiana Code 6-3.1-26
State of Indiana
Income Tax; Financial Institutions Tax; Insurance Premium Tax
Tax Credit
The Tax Credit will be recaptured if the IEDC determines the taxpayer is noncompliant with the requirements of the Tax Credit agreement or all of the provisions of IC 6-3.1-26
$1,253,000
$0
$1,253,000
Corporate Income Tax abatements are non-disclosable per Indiana Code 6-8.1-7-2
https://www.in.gov/auditor/annual-comprehensive-financial-report/
2174
Indiana
IN
Indiana
State
2020
Coal Gasification Technology Investment Credit
Job Creation/Retention
Indiana Code 6-3.1-29
State of Indiana
Income Tax; Financial Institutions Tax; Insurance Premium Tax; Utility Receipts Tax
Tax Credit
The Tax Credit will be recaptured if the IEDC determines the taxpayer is noncompliant with the requirements of the Tax Credit agreement or all of the provisions of IC 6-3.1-29.
$15,000,000
$0
$15,000,000
(none)
https://www.in.gov/auditor/annual-comprehensive-financial-report/
2175
Indiana
IN
Indiana
State
2020
Economic Development for a Growing Economy (EDGE) Credit
Job Creation/Retention
Indiana Code 6-3.1-13
State of Indiana
Income Tax; Financial Institutions Tax; Insurance Premium Tax
Tax Credit
The Tax Credit will be recaptured if the IEDC determines the taxpayer is noncompliant with the requirements of the Tax Credit agreement or all of the provisions of IC 6-3.1-13
$57,201,000
$0
$57,201,000
(none)
https://www.in.gov/auditor/annual-comprehensive-financial-report/
2176
Indiana
IN
Indiana
State
2020
Research Expense Credit
Research and development
Indiana Code 6-3.1-14
State of Indiana
Income Tax
Tax Credit
The Tax Credit will be recaptured if the IEDC determines the taxpayer is noncompliant with the requirements of the Tax Credit agreement or all of the provisions of IC 6-3.1-4.
$94,077,000
$0
$94,077,000
(none)
https://www.in.gov/auditor/annual-comprehensive-financial-report/
2177
Indiana
IN
Marion County
County
2020
Vacant Building Abatement
Job Creation/Retention
IC 6-1.1-12.1
City of Indianapolis
Real Property Tax
Tax Abatement
(not specified)
$2,430
$0
$2,430
Agreements entered into by the City of Indianpois
https://www.indy.gov/activity/annual-financial-reports
2178
Indiana
IN
Marion County
County
2020
Personal Property Tax Abatement
Manufacturing development
IC 6-1.1-12.1
City of Indianapolis
Personal Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,493,313
$0
$1,493,313
Agreements entered into by the City of Indianpois
https://www.indy.gov/activity/annual-financial-reports
2179
Indiana
IN
Marion County
County
2020
Real Property Tax Abatements
Property improvements
IC 6-1.1-12.1
City of Indianapolis
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,140,875
$0
$1,140,875
Agreements entered into by the City of Indianpois
https://www.indy.gov/activity/annual-financial-reports
2180
Indiana
IN
St. Joseph County
County
2020
Various Abatement Agreements
Property improvements
(not specified)
St. Joseph, IN
Real Property Tax; Personal Property Taxl Business Personal Property
(not specified)
(not specified)
$5,303,250
$0
$5,303,250
Includes agreements with St. Joseph Shared Assets LLC, Allar Associates, Jt. Joseph Energy Center LLC
https://www.sjcindiana.com/1308/Annual-Financial-Reports
2181
Iowa
IA
Ames
Municipality
2020
Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Ames
Property Tax
Tax Rebate
(not specified)
$296,303
$0
$296,303
(none)
2832
Iowa
IA
Black Hawk County
County
2020
Passive Tax Abatements: Urban renewal and economic development projects of other entities
General Economic Development
Chapter 15A & 403
Multiple
Property Tax
(not specified)
(not specified)
$726,833
$0
$726,833
Includes agreements with Cedar Falls, Evansdale, Hudson, and Waterloo
https://www.blackhawkcounty.iowa.gov/687/Comprehensive-Annual-Financial-Reports-a
2833
Iowa
IA
Cedar Rapids Community School District
School district
2020
Passive Tax Abatemetnts:Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Cedar Rapids; City of Marion; City of Hiawatha; City of Robins
Property Tax
(not specified)
(not specified)
$1,958,364
$992,461
$965,903
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
https://crschools.us/departments/accounting-budgeting/
2834
Iowa
IA
City of Ankeny
Municipality
2020
Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Ankeny
Property Tax
Tax Rebate
(not specified)
$417,502
$0
$417,502
(none)
https://www.ankenyiowa.gov/our-city/departments/finance/annual-financial-reports
2835
Iowa
IA
City of Ankeny
Municipality
2020
Urban Revitalization Tax Exemptions Program
Redevelopment/revitalization
Chapter 404 of the Code of Iowa
Ankeny
Property Tax
Tax Exemption
(not specified)
$3,053
$0
$3,053
(none)
https://www.ankenyiowa.gov/our-city/departments/finance/annual-financial-reports
2836
Iowa
IA
City of Cedar Rapids
Municipality
2020
Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Cedar Rapids, Iowa
Property Tax
Tax Rebate
(not specified)
$4,096,213
$0
$4,096,213
City provides rebate after developers meet the terms of the agreements
https://cedar-rapids.org/local_government/departments_a_-_f/finance/cafr.php
2837
Iowa
IA
City of Davenport
Municipality
2020
Sales Tax Abatements
General Economic Development
Chapter 423B of the Code of Iowa
Davenport
Sales Tax
Tax Rebate
(not specified)
$109,000
$0
$109,000
(none)
https://www.davenportiowa.com/our_community/records_reports/comprehensive_annual_financial_reports
2838
Iowa
IA
City of Davenport
Municipality
2020
Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Davenport
Property Tax
Tax Rebate
(not specified)
$2,740,000
$0
$2,740,000
(none)
https://www.davenportiowa.com/our_community/records_reports/comprehensive_annual_financial_reports
2839
Iowa
IA
City of Davenport
Municipality
2020
Various tax abatement programs
Tourism development
(not specified)
Davenport
Hotel/Motel Tax
Tax Rebate
(not specified)
$333,000
$0
$333,000
(none)
https://www.davenportiowa.com/our_community/records_reports/comprehensive_annual_financial_reports
2840
Iowa
IA
City of Des Moines
Municipality
2020
Urban Renewal/Econ Develop
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Des Moines
Property Tax
Tax Increment Financing (TIF)
N/A - rebates only given when conditions are met
$5,428,704
$0
$5,428,704
(none)
https://www.dsm.city/departments/finance/cafr.php
2841
Iowa
IA
City of Sioux City
Municipality
2020
Enterprise Zones
General Economic Development
Chapters 15E of the Code of Iowa
Sioux City
Property Tax
Tax Exemption
(not specified)
$125,198
$0
$125,198
(none)
https://www.sioux-city.org/government/departments-a-f/finance/accounting
2842
Iowa
IA
City of Sioux City
Municipality
2020
Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Sioux City
Property Tax
Tax Rebate
(not specified)
$773,030
$0
$773,030
(none)
https://www.sioux-city.org/government/departments-a-f/finance/accounting
2843
Iowa
IA
Council Bluff
Municipality
2020
Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Council Bluff
Property Tax
Tax Rebate
(not specified)
$1,449,678
$0
$1,449,678
(none)
2844
Iowa
IA
Council Bluffs
Municipality
2020
Various tax abatement programs
Tourism development
(not specified)
Council Bluffs
Hotel/Motel Tax
(not specified)
(not specified)
$680,000
$0
$680,000
(none)
2845
Iowa
IA
Davenport Community School District
School district
2020
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Blue Grass IA; Davenport, IA; Walcott IA
Property Tax
(not specified)
(not specified)
$670,378
$300,262
$370,116
State reimbursement for the district is displayed under the costliest entry and included in tabulation for this locality.
https://www.davenportschools.org/departments/departments/finance-department/comprehensive-annual-financial-report-cafr/
2846
Iowa
IA
Des Moines Independent Community School District
School district
2020
Passive Tax Abatemetnts:Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Des Moines; City of Pleasant Hill
Property Tax
(not specified)
(not specified)
$6,359,377
$2,144,512
$4,214,865
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
https://www.dmschools.org/departments/business-finance/financial-reports/annual-comprehensive-financial-report/
2847
Iowa
IA
Dubuque
Municipality
2020
Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Dubuque
Property Tax
Tax Rebate
(not specified)
$2,454,454
$0
$2,454,454
(none)
2848
Iowa
IA
Iowa
State
2020
Workforce Housing Tax Incentive Program
Affordable Housing
Iowa Code Sections 15.351 through 15.356
State of Iowa
Sales and Use Tax; Individual Income Tax; Corporate Income Tax; Franchise Tax; Insurance Premium Tax
Tax Credit
(not specified)
$20,795,000
$0
$20,795,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2849
Iowa
IA
Iowa
State
2020
Beginning Farmer Tax Credit Program
Agricultural development
Iowa Code Sections 16.78 through 16.82
State of Iowa
Individual and Corporate Income Taxes
Tax Credit
(not specified)
$4,067,000
$0
$4,067,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2850
Iowa
IA
Iowa
State
2020
Redevelopment Tax Credit
Brownfield rehabilitation
Iowa Code Sections 15.291, 15.293A, 15.293B, 15.294
State of Iowa
Individual Income Tax; Corporate Income Tax; Franchise Tax; Insurance Premium Tax
Tax Credit
(not specified)
$3,584,000
$0
$3,584,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2851
Iowa
IA
Iowa
State
2020
Renewable Energy Tax Credit
Energy production
Iowa Code Chapter 476C
State of Iowa
Sales and Use Tax; Individual Income Tax; Corporate Income Tax; Franchise Tax; Insurance Premium Tax
Tax Credit
(not specified)
$6,057,000
$0
$6,057,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2852
Iowa
IA
Iowa
State
2020
Enterprise Zone (EZ) Program
General Economic Development (EZ)
Iowa Code Section 15E.191 through 15E.196
State of Iowa
Sales and Use Tax; Individual Income Tax; Corporate Income Tax; Franchise Tax; Insurance Premium Tax
Tax Credit
(not specified)
$5,476,000
$0
$5,476,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2853
Iowa
IA
Iowa
State
2020
Historic Preservation and Cultural and Entertainment District Tax Credit
Historic Preservation
Iowa Code Chapter 404A
State of Iowa
Individual Income Tax; Corporate Income Tax; Franchise Tax
Tax Credit
(qualification-based: no provisions for recapture)
$48,883,000
$0
$48,883,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2854
Iowa
IA
Iowa
State
2020
Targeted Jobs Tax Credit from Withholding
Job Creation/Retention
Iowa Code Section 403.19A
State of Iowa
Withholding Taxes
Tax Credit
(not specified)
$5,577,000
$0
$5,577,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2855
Iowa
IA
Iowa
State
2020
High Quality Jobs Program (HQJP)
Job Creation/Retention
Iowa Code Sections 15.326 through 15.336
State of Iowa
Sales and Use Tax; Individual Income Tax; Corporate Income Tax; Franchise Tax; Insurance Premium Tax
Tax Credit
(not specified)
$27,066,000
$0
$27,066,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2856
Iowa
IA
Iowa
State
2020
Iowa Industrial New Jobs Training Program
Job Creation/Retention
Iowa Code Chapter 260E
State of Iowa
Withholding Taxes
Tax Credit
(not specified)
$36,868,000
$0
$36,868,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2857
Iowa
IA
Iowa
State
2020
Accelerated Career Education Program
Workforce development
Iowa Code Chapter 260G
State of Iowa
Withholding Taxes
Tax Credit
(not specified)
$4,409,000
$0
$4,409,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2858
Iowa
IA
Iowa City
Municipality
2020
Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Iowa City
Property Tax
Tax Rebate
(not specified)
$597,327
$0
$597,327
(none)
2859
Iowa
IA
Iowa City Community School District
School district
2020
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Coralville; City of North Liberty; City of Iowa City; City of University Heights
Property Tax
(not specified)
(not specified)
$1,585,555
$654,160
$931,395
The State of Iowa reimburses the District an amount equivalent to the increment of valuation on which property tax is divided times $5.40 per $1,000 of taxable valuation.
https://www.iowacityschools.org/Page/13427
2860
Iowa
IA
Johnson County
County
2020
Passive Tax Abatements: Urban renewal and economic development projects of other entities
General Economic Development
Chapter 15A & 403
Multiple
Property Tax
(not specified)
(not specified)
$781,032
$0
$781,032
Includes agreements with Tiffin, Solon, Coralville, Lone Tree, North Liberty, and Oxford
https://www.johnsoncountyiowa.gov/finance/audit-financial-reports
2861
Iowa
IA
Linn County
County
2020
Passive Tax Abatements: Urban renewal and economic development projects of other entities
General Economic Development
(not specified)
Multiple
Property Tax
(not specified)
(not specified)
$1,922,827
$0
$1,922,827
Includes agreements entered into by Cedar Rapids, Central City, Hiawatha, Lisbon, Marion
https://www.linncountyiowa.gov/Archive.aspx?AMID=36
2862
Iowa
IA
Polk County
County
2020
Urban renewal and economic development projects.
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Polk County
Property Tax
Tax Abatement
(not specified)
$806,424
$0
$806,424
(none)
https://www.polkcountyiowa.gov/county-auditor/central-accounting/comprehesive-annual-financial-report/
2863
Iowa
IA
Polk County
County
2020
Passive Tax Abatement: Urban renewal and economic development projects of other entities
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Polk County
Property Tax
Tax Abatement
(not specified)
$7,629,866
$0
$7,629,866
Includes agreements made by Des Moines, Bondurant, Ankeny, Grimes, Windsor Heights, Altoona, Pleasant Hill, Johnston, Clive, Urbandale, West Des Moines, Polk City, Mitchellville
https://www.polkcountyiowa.gov/county-auditor/central-accounting/comprehesive-annual-financial-report/
2864
Iowa
IA
Scott County
County
2020
Passive Tax Abatements: Urban renewal and economic development projects of other entities
General Economic Development
(not specified)
Multiple
Property Tax
(not specified)
(not specified)
$1,774,256
$0
$1,774,256
Includes agreements entered into by Bettendorf, Davenport, LeClaire, Princeton, and walcott
https://www.scottcountyiowa.gov/administration/annual-comprehensive-financial-reports
2865
Iowa
IA
Sioux City Community School District
School district
2020
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Sioux City IA
Property Tax
(not specified)
(not specified)
$222,653
$86,509
$136,144
(none)
https://www.siouxcityschools.org/departments/finance/comprehensive-annual-financial-reports/
2866
Iowa
IA
Waterloo
Municipality
2020
Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Waterloo
Property Tax
Tax Rebate
(not specified)
$2,755,374
$0
$2,755,374
(none)
2867
Iowa
IA
West Des Moines
Municipality
2020
Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)
General Economic Development
Chapters 15A and 403 of the Code of Iowa
West Des Moines
Property Tax
Tax Rebate
(not specified)
$1,222,212
$0
$1,222,212
(none)
2868
Kansas
KS
Blue Valley Unified School District 229
School District
2020
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Overland Park, Kansas
Property Tax
Reduction in assessed value
(not specified)
$1,142,240
$0
$1,142,240
CAFR Provides breakdown by named recipients
https://www.bluevalleyk12.org/Page/34299
3129
Kansas
KS
City of Olathe
Municipality
2020
Various TIF agreements
General Economic Development
K.S.A. 12-1770 (the TIF Act)
City of Olathe
Property Tax
Tax Increment Financing (TIF)
(not specified)
$4,677,649
$0
$4,677,649
CAFR notes specific agreements
https://www.olatheks.org/government/finance-services/financial-reports
3130
Kansas
KS
City of Olathe
Municipality
2020
Various Property Tax Abatements
General Economic Development
Section 13 of Article 11 of the Kansas Constitution or K.S.A. 12-1740 et seq. and 79-201a
City of Olathe
Property Tax
Tax Abatement
(not specified)
$1,120,065
$0
$1,120,065
CAFR notes specific agreements
https://www.olatheks.org/government/finance-services/financial-reports
3131
Kansas
KS
City of Overland Park
Municipality
2020
Economic Development Revenue Bonds
Job Creation/Retention
K.S.A 79-201a. Second, as amended and K.S.A. 12-1740 to 12-1749d
Overland Park
Property Tax
Tax Exemption; lower interest on bonds
Yes
$887,985
$0
$887,985
CAFR includes names of companies, project descirptions, commitments, and amount of taxes abated.
https://www.opkansas.org/city-government/departments/finance-administration/
3132
Kansas
KS
City of Overland Park
Municipality
2020
Tax Increment Financing
Job Creation/Retention
K.S.A 79-201a. Second, as amended and K.S.A. 12-1740 to 12-1749d
Overland Park
Property Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$758,870
$0
$758,870
(none)
https://www.opkansas.org/city-government/departments/finance-administration/
3133
Kansas
KS
City of Overland Park
Municipality
2020
Sales Tax and Revenue Bonds (STAR Bonds)
Job Creation/Retention
K.S.A 79-201a. Second, as amended and K.S.A. 12-1740 to 12-1749d
Overland Park
Sales Tax
Tax Exemption; lower interest on bonds
(no provisions for recapture)
$384,160
$0
$384,160
(none)
https://www.opkansas.org/city-government/departments/finance-administration/
3134
Kansas
KS
City of Topeka
Municipality
2020
Neighborhood Revitalization Program
General Economic Development
K.S.A. 12-117
Shawnee, County, KS
Property Tax
Tax Abatement
(not specified)
$3,354,512
$0
$3,354,512
(none)
https://www.topeka.org/finance/financial-reports/annual-reports/
3135
Kansas
KS
City of Topeka
Municipality
2020
Neighborhood Revitalization Program
Housing
Section 13 of Article 11 of the Kansas Constitution
City of Topeka
Property Tax
Tax rebate
(not specified)
$782,976
$0
$782,976
(none)
https://www.topeka.org/finance/financial-reports/annual-reports/
3136
Kansas
KS
City of Wichita
Municipality
2020
Industrial Revenue Bonds (IRB) Program
Construction/rehabilitation
K.S.A. 79-201(a); K.S.A. 79-3601 et seq.
City of Wichita
Property Tax; Sales Tax
Tax Exemption; lower interest on bonds
Cost-benefit analysis is required for approval. Further, pursuant to the City’s economic development policy, clawback provisions relating to the repayment or cessation of incentives are to be included in all incentive agreements. These clawback provisions allow the City to require repayment of a portion or all of the abatement if the entity does not meet its commitments.
$5,800,000
$0
$5,800,000
(none)
https://www.wichita.gov/Finance/Pages/FinancialDocs.aspx
3137
Kansas
KS
City of Wichita
Municipality
2020
Community Improvements Districts (CID) Program
Community development
Community Improvement District Act
City of Wichita
Sales Tax
Tax diversion
(not specified)
$1,280,000
$0
$1,280,000
(none)
https://www.wichita.gov/Finance/Pages/FinancialDocs.aspx
3138
Kansas
KS
City of Wichita
Municipality
2020
Economic Development Exemptions (EDX) Program
Manufacturing development
Kansas Constitution Article 11, Section 13
City of Wichita
Property Tax
Tax Exemption
Pursuant to the City’s economic development policy, clawback provisions relating to the repayment or cessation of incentives are to be included in all incentive agreements and can allow the City to recapture up to 100% of the abatement if all of the commitments are not fully met.
$623,000
$0
$623,000
(none)
https://www.wichita.gov/Finance/Pages/FinancialDocs.aspx
3139
Kansas
KS
Johnson County
County
2020
industrial and office development
General Economic Development
(not specified)
Multiple cities
Property Tax
Tax abatement
(not specified)
$5,917,482
$0
$5,917,482
CAFR includes city-specific details about taxes abated by other jurisdictions
https://www.jocogov.org/department/financial-management-and-administration/accounting-and-reports
3140
Kansas
KS
Johnson County
County
2020
Various property tax abatement agreements
General Economic Development
Kansas statutes KSA 12-1740 et. seq. and KSA 79- 201a
Johnson County
Property Tax
Tax abatement
(not specified)
$56,490
$0
$56,490
(none)
https://www.jocogov.org/department/financial-management-and-administration/accounting-and-reports
3141
Kansas
KS
Kansas
State
2020
STAR Bonds
General Economic Development
K.S.A. 12-17,160 through 12-17,179
State of Kansas
Sales Tax
(not specified)
(not specified)
$35,700,000
$0
$35,700,000
(none)
https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3
3142
Kansas
KS
Kansas
State
2020
Economic development agreements: Montgomery County
General Economic Development
(not specified)
Montgomery County
Property Tax
(not specified)
(not specified)
$13,200,000
$0
$13,200,000
(none)
https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3
3143
Kansas
KS
Kansas
State
2020
Economic development agreements: Brown County
General Economic Development
(not specified)
Brown County
Property Tax
(not specified)
(not specified)
$6,900,000
$0
$6,900,000
(none)
https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3
3144
Kansas
KS
Kansas
State
2020
Industrial Revenue Bond: Johnson County
General Economic Development
(not specified)
Johnson County
Property Tax
(not specified)
(not specified)
$3,100,000
$0
$3,100,000
(none)
https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3
3145
Kansas
KS
Kansas City
Municipality
2020
Economic Development Program
General Economic Development
Section 13 of Article 11 of the Kansas Constitution and K.S.A. 12-1740 et seq. and 79-201a.
Kansas City, KS
Property Tax
Tax Exemption
(not specified)
$3,693,819
$0
$3,693,819
CAFR is published jointly by Kansas City and Wyandotte County
https://www.wycokck.org/Departments/Finance/Accounting
3146
Kansas
KS
Olathe Unified School District 233
School District
2020
Property Tax Abatement Programs
General Economic Development
(not specified)
City of Olathe; City of Lenexa
Property Tax
Tax Abatement
(not specified)
$3,582,799
$0
$3,582,799
(none)
https://www.olatheschools.org/Page/8989
3147
Kansas
KS
Sedgwick County
County
2020
Exempt Industrial Revenue Bonds (IRB)
General Economic Development
Kansas Statutes Annotated 79-213
Sedwig County
Property Tax
Tax Exemption
(not specified)
$6,610,799
$0
$6,610,799
(none)
https://www.sedgwickcounty.org/finance/financial-reports/annual-comprehensive-financial-reports/
3148
Kansas
KS
Sedgwick County
County
2020
Economic Development Exemptions (EDX)
General Economic Development
Article 11, Section 13
Sedwig County
Property Tax
Tax Exemption
(not specified)
$290,159
$0
$290,159
(none)
https://www.sedgwickcounty.org/finance/financial-reports/annual-comprehensive-financial-reports/
3149
Kansas
KS
Shawnee County
County
2020
Tax Abatement Agreements
General Economic Development
County’s Statement of Policy and Procedure for Tax Exemptions and Incentives for Economic Development, Shawnee County Home Rule Resolution No. HR-2002-9
Shawnee County
Property Tax
Tax Exemption
(not specified)
$3,211,899
$0
$3,211,899
(none)
https://www.snco.us/clerk/budgets.asp
3150
Kansas
KS
Shawnee County
County
2020
Neighborhood Revitalization Program (NRP)
General Economic Development
City policy and Kansas Statute K.S.A. 12-117
Shawnee County
Property Tax
Tax Rebate
N/A - Rebates given after requirements met
$1,135,832
$0
$1,135,832
Program established by City of Topeka, county is reporting passive loss
https://www.snco.us/clerk/budgets.asp
3151
Kansas
KS
Shawnee Mission Unified School District 512
School District
2020
Tax Increment Financing (TIF); Industrial Revenue Bonds
General Economic Development
(not specified)
City of Lexena
Property Tax
Tax Exemption; Tax Diversion
(not specified)
$3,662,757
$0
$3,662,757
(none)
https://www.smsd.org/about/budget-finance
3152
Kansas
KS
Shawnee Mission Unified School District 512
School District
2020
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Merriam
Property Tax
Tax Diversion
(not specified)
$1,291,668
$0
$1,291,668
(none)
https://www.smsd.org/about/budget-finance
3153
Kansas
KS
Shawnee Mission Unified School District 512
School District
2020
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Overland Park
Property Tax
Tax Diversion
(not specified)
$763,946
$0
$763,946
(none)
https://www.smsd.org/about/budget-finance
3154
Kansas
KS
Shawnee Mission Unified School District 512
School District
2020
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Prairie Village
Property Tax
Tax Diversion
(not specified)
$405,689
$0
$405,689
(none)
https://www.smsd.org/about/budget-finance
3155
Kansas
KS
Shawnee Mission Unified School District 512
School District
2020
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Roeland Park
Property Tax
Tax Diversion
(not specified)
$382,144
$0
$382,144
(none)
https://www.smsd.org/about/budget-finance
3156
Kansas
KS
Shawnee Mission Unified School District 512
School District
2020
Tax Increment Financing (TIF); Industrial Revenue Bonds
General Economic Development
(not specified)
City of Westwood
Property Tax
Tax Diversion; Tax Exemption
(not specified)
$165,153
$0
$165,153
(none)
https://www.smsd.org/about/budget-finance
3157
Kansas
KS
Shawnee Mission Unified School District 512
School District
2020
Tax Increment Financing (TIF); Industrial Revenue Bonds
General Economic Development
(not specified)
City of Shawnee
Property Tax
Tax Diversion; Tax Exemption
(not specified)
$136,491
$0
$136,491
(none)
https://www.smsd.org/about/budget-finance
3158
Kansas
KS
Shawnee Mission Unified School District 512
School District
2020
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Mission
Property Tax
Tax Diversion
(not specified)
$34,733
$0
$34,733
(none)
https://www.smsd.org/about/budget-finance
3159
Kansas
KS
Wichita Unified School District 259
School District
2020
Various Tax Abatement Agreements
General Economic Development
(not specified)
Sedgwick County
Property Tax
Tax Abatement
(not specified)
$3,885,941
$0
$3,885,941
(none)
https://www.usd259.org/Page/2475
3160
Kansas
KS
Wichita Unified School District 259
School District
2020
Various Tax Abatement Agreements
General Economic Development
(not specified)
City of Wichita
Property Tax
Tax Abatement
(not specified)
$2,459,950
$0
$2,459,950
(none)
https://www.usd259.org/Page/2475
3161
Kansas
KS
Wichita Unified School District 259
School District
2020
Various Tax Abatement Agreements
General Economic Development
(not specified)
Park City
Property Tax
Tax Abatement
(not specified)
$405,929
$0
$405,929
(none)
https://www.usd259.org/Page/2475
3162
Kansas
KS
Wichita Unified School District 259
School District
2020
Various Tax Abatement Agreements
General Economic Development
(not specified)
City of Kechi
Property Tax
Tax Abatement
(not specified)
$97,123
$0
$97,123
(none)
https://www.usd259.org/Page/2475
3163
Kansas
KS
Wichita Unified School District 259
School District
2020
Various Tax Abatement Agreements
General Economic Development
(not specified)
City of Bel Aire
Property Tax
Tax Abatement
(not specified)
$12,654
$0
$12,654
(none)
https://www.usd259.org/Page/2475
3164
Kansas
KS
Wyandotte County
County
2020
Economic Development Program
General Economic Development
Section 13 of Article 11 of the Kansas Constitution and K.S.A. 12-1740 et seq. and 79-201a.
Wyandotte County
Property Tax
Tax Exemption
(not specified)
$4,568,069
$0
$4,568,069
CAFR is published jointly by Kansas City and Wyandotte County
https://www.wycokck.org/Departments/Finance/Accounting
3165
Kentucky
KY
Boone County
County
2020
Kentucky Business Investment
General Economic Development
Kentucky Revised Statutes 154.32
Boone County
Payroll Tax
Abatement
yes
$47,387
$0
$47,387
(none)
https://www.boonecountyky.org/departments/finance/audit_reports.php
3360
Kentucky
KY
City of Bowling Green
Municipality
2020
Historic Moratorium Property Tax Program
Construction/rehabilitation
(not specified)
Bowling Green
Property Tax
Tax Abatement
(not specified)
$4,936
$0
$4,936
(none)
https://www.bgky.org/finance/archive
3361
Kentucky
KY
City of Bowling Green
Municipality
2020
Job Development Incentive Program (JDIP)
Job Creation/Retention
(not specified)
Bowling Green
Withholding taxes
Tax Credit
Abated taxes of participating companies can be recaptured for a number reasons, including: failure to report or pay employee tax withholdings; failure to satisfy projected schedule of withholdings; failure to pay any tax, license fee, penalty or other charge or obligation to the City; failure to comply with any terms or conditions per Chapter 18 of City Code of Ordinances and/or incentive program agreement; material misrepresentation of any statement or fact on incentive application; abandoning or closing of business for a period of thirty (30) days; or default declared by the State Economic Development Cabinet on Kentucky Business Incentive (KBI) agreement.
$1,478,600
$0
$1,478,600
(none)
https://www.bgky.org/finance/archive
3362
Kentucky
KY
City of Bowling Green
Municipality
2020
Payment in lieu of Taxes (PILOT)
General Economic Development
(not specified)
Bowling Green
Property Tax
Industrial Revenue bonds
(not specified)
$204,082
$0
$204,082
(none)
https://www.bgky.org/finance/archive
3363
Kentucky
KY
City of Bowling Green
Municipality
2020
Property Tax Annexation Program
Construction/rehabilitation
(not specified)
Bowling Green
Property Tax
Tax Rebate
Abated taxes may be recaptured if a participating company: fails to comply with City ordinances, rules, or regulations, or any terms of the Economic Development Annexation Incentive Agreement; or abandons or closes any businesses constructed on the property being annexed for a period of thirty (30) consecutive days.
$625
$0
$625
(none)
https://www.bgky.org/finance/archive
3364
Kentucky
KY
City of Bowling Green
Municipality
2020
Tax Increment Financing (TIF) Occupational Tax Program
General Economic Development
(not specified)
Bowling Green
Occupational Taxes
Tax Abatement
(no provisions for recapture)
$241,660
$0
$241,660
(none)
https://www.bgky.org/finance/archive
3365
Kentucky
KY
City of Covington
Municipality
2020
Various Payroll Tax Abatements
General Economic Development
Kentucky Revised Statutes and Chapter 116 of the Covington Code of Ordinances
Covington, Kentucky
Payroll Tax
Tax Abatement
(not specified)
$305,911
$0
$305,911
(none)
https://www.covingtonky.gov/government/departments/finance/annual-reports
3366
Kentucky
KY
City of Covington
Municipality
2020
Various Property Tax Abatements
General Economic Development
Kentucky Revised Statutes and Chapter 116 of the Covington Code of Ordinances
Covington, Kentucky
Property Tax
Tax Abatement
(not specified)
$197,429
$0
$197,429
(none)
https://www.covingtonky.gov/government/departments/finance/annual-reports
3367
Kentucky
KY
City of Georgetown
Municipality
2020
Kentucky Business Investment Program (KBI)
Job Creation
(not specified)
City of Georgetown
Occupational Liscense Fees
(not specified)
some, see ACFR
$17,798
$0
$17,798
International Crankshaft, Inc
3368
Kentucky
KY
City of Georgetown
Municipality
2020
Kentucky Job Retention Program (KJRA)
General Economic Development
(not specified)
City of Georgetown
Occupational Liscense Fees
(not specified)
some, see ACFR
$1,905,736
$0
$1,905,736
Toyota Motor Manufactuing
3369
Kentucky
KY
Kenton County
County
2020
Various Property Tax Abatements
General Economic Development
Section 103.285 of the Kentucky Revised Statutes.
Kenton County
Property Tax
Tax Abatement
(not specified)
$142,542
$0
$142,542
Breakdown by individual agreement
https://www.auditor.ky.gov/Auditreports/Kenton/2020kentonfc-audit.pdf
3370
Kentucky
KY
Kentucky
State
2020
Programs not meeting the reporting threshold
General Economic Development
(not specified)
(not specified)
(not specified)
(not specified)
$10,000,000
$0
$10,000,000
progmras include Kentucky Economic Opportunity Zone, Kentucky Historic Preservation, Incentives for Energy In- dependence Act, Kentucky Environmental Stewardship Act, Local Issued Industrial Revenue Bonds, Kentucky Angel Investment Tax Credit, Skills Training Investment Credit, Kentucky Investment Fund Act and Kentucky Tourism Development Act.
3371
Kentucky
KY
Kentucky
State
2020
Kentucky Business Investment (KBI)
Business attraction/retention/expansion
Kentucky Revised Statutes 154.22-100
State of Kentucky
Income Tax
Tax Credit
(no provisions for recapture)
$26,636,000
$0
$26,636,000
(none)
https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx
3372
Kentucky
KY
Kentucky
State
2020
Kentucky Film Industry Tax Credit
Film, TV, and/or media
KRS 148.853, KRS 139.536
State of Kentucky
Income Tax
Tax Credit
(not specified)
$5,469,000
$0
$5,469,000
(none)
https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx
3373
Kentucky
KY
Kentucky
State
2020
Kentucky Rural Economic Development (KREDA)
Manufacturing development
Kentucky Revised Statutes 154.22-050
State of Kentucky
Income Tax
Tax Credit
(no provisions for recapture)
$21,451,000
$0
$21,451,000
(none)
https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx
3374
Kentucky
KY
Kentucky
State
2020
Kentucky Tourism Development Act
Tourism development
Kentucky Revised Statutes 148.853 and 139.536
State of Kentucky
Sales Tax
Tax refund
(no provisions for recapture)
$6,230,000
$0
$6,230,000
(none)
https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx
3375
Kentucky
KY
Kentucky
State
2020
Other economic incentives
General Economic Development
multiple
State of Kentucky
multiple
Multiple
(no provisions for recapture)
$28,908,000
$0
$28,908,000
These include: Kentucky Economic Opportunity Zone, Kentucky Historic Preservation, Incentives for Energy Independence Act, Local Issued Industrial Revenue Bonds, Kentucky Angel Investment Tax Credit, Skills Training Investment Credit, Kentucky Reinvestment Act, Kentucky Industrial Development Act, Kentucky Jobs Development Act, and Kentucky Investment Fund Act
https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx
3376
Kentucky
KY
Kentucky
State
2020
Tax Increment Financing (TIF)
General Economic Development (TIF)
KRS 154.30-040, KRS 154.30-050, KRS 154.30-060 & KRS Chapter 65
State of Kentucky
Sales and Use Tax; Property Tax; Income Tax
Tax Credit
(not specified)
$41,456,000
$0
$41,456,000
(none)
https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx
3377
Kentucky
KY
Lexington-Fayette
City/County
2020
Commonwealth Participation Program for Mixed Use Redevelopment in Blighted Urban Areas
General Economic Development
(not specified)
Lexington-Fayette, Kentucky
realty, business returns, and employee withholdings
Tax Increment Financing (TIF)
(not specified)
$54,665
$0
$54,665
CAFR notes amounts are for FY 2019
https://www.lexingtonky.gov/departments/accounting
3378
Kentucky
KY
Lexington-Fayette
City/County
2020
Commonwealth Participation Program for Real Property Property Tax Tax Revenues
General Economic Development
(not specified)
Lexington-Fayette, Kentucky
realty, business returns, and employee withholdings
Tax Increment Financing (TIF)
(not specified)
$405,276
$0
$405,276
CAFR notes amounts are for FY 2019
https://www.lexingtonky.gov/departments/accounting
3379
Kentucky
KY
Lexington-Fayette
City/County
2020
Commonwealth Participation Program for Signature Projects
General Economic Development
(not specified)
Lexington-Fayette, Kentucky
realty, business returns, and employee withholdings
Tax Increment Financing (TIF)
(not specified)
$100,000
$0
$100,000
CAFR notes amounts are for FY 2019
https://www.lexingtonky.gov/departments/accounting
3380
Kentucky
KY
Lexington-Fayette
City/County
2020
Kentucky Business Investment Program
General Economic Development
KRS 154.32
Lexington-Fayette, Kentucky
Payroll Tax
Tax Increment Financing (TIF)
(not specified)
$1,006,578
$0
$1,006,578
CAFR notes amounts are for FY 2019
https://www.lexingtonky.gov/departments/accounting
3381
Kentucky
KY
Louisville/Jefferson
City/County
2020
Churchill Downs Incorporated Project (Industrial Revenue Bonds)
Construction/rehabilitation
Louisville Metro Ordinance 85, Series 2002
Louisville, Kentucky
Property Tax; Personal Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$685,153
$0
$685,153
(none)
https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials
3382
Kentucky
KY
Louisville/Jefferson
City/County
2020
Kentucky Jobs Retention Act (KJRA); Kentucky Business Investment (KBI) Program; Kentucky Industrial Revitalization Act (KIRA)
Job Creation/Retention
Kentucky Revised Statute 154.32; Kentucky Revised Statute 154.26.
Louisville, Kentucky
Occupational License Fees
Tax Credit; Tax Rebate
(not specified)
$3,924,221
$0
$3,924,221
(none)
https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials
3383
Kentucky
KY
Louisville/Jefferson
City/County
2020
Property Assessment/Reassessment Moratorium
Construction/rehabilitation
Louisville Metro Ordinance 154
Louisville, Kentucky
Property Tax
Tax waiver
(not specified)
$773,724
$0
$773,724
(none)
https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials
3384
Kentucky
KY
Louisville/Jefferson
City/County
2020
Tax Increment Financing (TIF)
General Economic Development (TIF)
Kentucky Revised Statute 65.7041 et seq. and Kentucky Revised Statute 154.30.
Louisville, Kentucky
Property Tax; Occupational License Fees
Tax Abatement
(not specified)
$3,106,836
$0
$3,106,836
(none)
https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials
3385
Kentucky
KY
Warren County
County
2020
Various tax abtement agreements
General Economic Development
Section 103.285 of the Kentucky Revised Statutes and Resolution No. 14-01
Warren County
Property Tax
Payment in Lieu of Taxes (PILOT)
(no provisions for recapture)
$189,238
$0
$189,238
(none)
3386
Louisiana
LA
Calcasieu Parish
County
2020
Industrial Tax Exemption Program (ITEP)
General Economic Development
Article 7, Section 21(F) of the Louisiana Constitution
State of Louisiana
Property Tax
Tax Abatement
(no provisions for recapture)
$23,562,654
$0
$23,562,654
(none)
https://www.calcasieuparish.gov/services/finance/annual-comprehensive-financial-reports
3708
Louisiana
LA
Calcasieu Parish School Board
School District
2020
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$10,890,000
$0
$10,890,000
(none)
https://www.cpsb.org/domain/20
3709
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2020
Restoration Tax Abatement Program (RTA)
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Property Tax
(not specified)
(not specified)
$385,179
$0
$385,179
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3710
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2020
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Property Tax
(not specified)
(not specified)
$489,670
$0
$489,670
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3711
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2020
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$9,408,481
$0
$9,408,481
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3712
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2020
Historic Preservation Tax Abatement Program
General Economic Development
(not specified)
Lafayette, Louisiana
Property Tax
Reduction in increases in assessed value
(not specified)
$11,841
$0
$11,841
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3713
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2020
Payments-in-Lieu-of-Taxes (PILOT) Program
General Economic Development
(not specified)
Lafayette, Louisiana
(not specified)
Reduction in increases in assessed value
(not specified)
$523,681
$0
$523,681
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3714
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2020
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
Lafayette, Louisiana
(not specified)
Reduction in increases in assessed value
(not specified)
$979,232
$0
$979,232
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3715
Louisiana
LA
City of New Orleans
Municipality
2020
Restoration Tax Abatement Program (RTA)
Construction/rehabilitation
Article 7, Section 21(H) of the Louisiana Constitution and Lousiana Revised Statutes 47:4311
City of New Orleans, Louisiana
Property Tax
Tax Exemption
There are recapturing provisions if company fails to fulfill its commitments
$16,203,000
$0
$16,203,000
Provided break down by taxing body
https://nola.gov/accounting/#report
3716
Louisiana
LA
City of New Orleans
Municipality
2020
Louisiana Industrial Ad Valorem Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code Title 13, Part I, Chapter 5
State of Louisiana
Property Tax
Tax Exemption
There are recapturing provisions if company fails to fulfill its commitments
$112,000
$0
$112,000
(none)
https://nola.gov/accounting/#report
3717
Louisiana
LA
City of Shreveport
Municipality
2020
Tax Rebate Incentive Pay (TRIP)
Charity/nonprofit/government assistance
(not specified)
Shreveport
Property Tax
(not specified)
(no provisions for recapture)
$4,545
$0
$4,545
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3718
Louisiana
LA
City of Shreveport
Municipality
2020
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
Shreveport
Property Tax
(not specified)
(no provisions for recapture)
$1,006,614
$0
$1,006,614
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3719
Louisiana
LA
City of Shreveport
Municipality
2020
Restoration Tax Abatement Program (RTA)
Real estate development (commercial)
(not specified)
Shreveport
Property Tax
(not specified)
Yes
$262,591
$0
$262,591
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3720
Louisiana
LA
East Baton Rouge Parish School Board
School District
2020
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$14,659,985
$0
$14,659,985
(none)
https://staff.ebrschools.org/divisions/operations/budget-management/
3721
Louisiana
LA
Jefferson Parish
County
2020
Parish/Local Abatements PILOT
General Economic Development
LRS 34:2021 et seq, as well as LRS 39:991 to 1001,
Jefferson Parish
Property Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$4,943,659
$0
$4,943,659
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3722
Louisiana
LA
Jefferson Parish
County
2020
Restoration Tax Abatement Program (RTA)
General Economic Development
LRS 47:4311-4319
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$429,660
$0
$429,660
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3723
Louisiana
LA
Jefferson Parish
County
2020
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Constitution of 1974, Article VII, Part 2, Section 21(F),
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$1,050,524
$0
$1,050,524
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3724
Louisiana
LA
Jefferson Parish School Board
School District
2020
Restoration Tax Abatement Program (RTA)
Business attraction/retention/expansion
LRS 4 7:4311- 4319
State of Louisiana
Property Tax
(not specified)
(not specified)
$187,919
$0
$187,919
Gross revenue loss was recorded on December 31, 2018.
https://www.jpschools.org/Page/276
3725
Louisiana
LA
Jefferson Parish School Board
School District
2020
Payment In Lieu of Tax (PILOT)
General Economic Development
LRS 34:2021 et seq; LRS 39:991 to 1001
Jefferon Parish
Property Tax
Payment In Lieu of Taxes (PILOT)
Failure to comply with these thresholds can affect the amount of tax abatement on a go forward basis.
$343,054
$0
$343,054
Gross revenue loss and reimbursement amounts were recorded on December 31, 2018.
https://www.jpschools.org/Page/276
3726
Louisiana
LA
Jefferson Parish School Board
School District
2020
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Constitution of 1974, Article VII, Part 2, Section 21(F)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$2,540,196
$0
$2,540,196
Gross revenue loss was recorded in December 2018.
https://www.jpschools.org/Page/276
3727
Louisiana
LA
Louisiana
State
2020
Retention and Modernization Tax Credit
Business attraction/retention/expansion
LRS 51:2399.1 through 51:2399.6
State of Louisiana
Individual Income Tax; Corporate Income Tax; Corporate Franchise Tax
Tax Credit
There are no recapture provisions. Once expenses are verified, certification letters are issued by an independent CPA.
$2,522,000
$0
$2,522,000
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3728
Louisiana
LA
Louisiana
State
2020
Procurement Processing Company Rebate
Business attraction/retention/expansion
LRS 47:6351
State of Louisiana
Sales and Use Tax
Tax Rebate
If after a rebate has been paid, and it is determined that certain items did not constitute new taxable sales, the amount rebated for those items shall be recaptured from the company, subject to the prescriptive period set forth in LRS 47:1561.2.
$25,857,219
$0
$25,857,219
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3729
Louisiana
LA
Louisiana
State
2020
New Market Tax Credit
Capital investment
LRS 47:6016
State of Louisiana
Corporate Income Tax; Corporate Franchise Tax; Individual Income Tax
Tax Credit
If a company fails to maintain qualified lowincome community investments in the state in an amount at least equal to the amount used in calculating the credits issued, then the credits awarded can be recaptured.
$23,624
$0
$23,624
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3730
Louisiana
LA
Louisiana
State
2020
Digital Interactive Media and Software Tax Credit
Film, TV, and/or media
LRS 47:6022
State of Louisiana
Individual Income Tax; Corporate Income Tax; Franchise Tax
Tax Credit
The company's state income taxes can be increased to recapture the credits received, if the expenditures were not actually expended in Louisiana as production related costs of the state certified production. Credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue by any collection remedy authorized by LRS 47:1561.
$32,429,418
$0
$32,429,418
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3731
Louisiana
LA
Louisiana
State
2020
Motion Picture Production Tax Credit
Film, TV, and/or media
LRS 47:6007
State of Louisiana
Income Tax
Tax Credit
Tax Credits previously granted, but later disallowed pursuant to the provisions of LRS 47:6007 may be recovered by the secretary of the Department of Revenue through any collection remedy authorized by LRS 47:1561.
$157,360,983
$0
$157,360,983
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3732
Louisiana
LA
Louisiana
State
2020
Musical and Theatrical Production Income Tax Credit
General Economic Development
LRS 47:6034
State of Louisiana
Individual Income Tax; Corporate Income Tax
Tax Credit
Credits previously granted to a taxpayer but later disallowed by the LED may be recovered through any collection remedy authorized by LRS 47:1561.
$2,386,770
$0
$2,386,770
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3733
Louisiana
LA
Louisiana
State
2020
Cooperative Endeavor Agreements for Tax Increment Financing (TIF) Districts
General Economic Development
LRS 33:9020 through 9039
State of Louisiana
Sales Tax
Tax diversion
(no provisions for recapture)
$11,723,837
$0
$11,723,837
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3734
Louisiana
LA
Louisiana
State
2020
Enterprise Zone (EZ) Program
General Economic Development
LRS 51:1781 et. seq., Louisiana Administrative Code Title 13, Chapter 7, subchapter 701 et. seq.
State of Louisiana
Sales and Use Tax; Income Tax; Franchise Tax
Tax Credit; Tax Rebate
Per LRS 51:1787 (I) there are provisions for recapturing abated taxes. However, it is unlikely since the company must be certified as eligible by Louisiana Economic Development before any Tax Credits or rebates can be claimed.
$37,025,671
$0
$37,025,671
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3735
Louisiana
LA
Louisiana
State
2020
Rehabilitation of Historic Structures
Historic Preservation
LRS 47:6019
State of Louisiana
Income Tax; Franchise Tax; Individual Income Tax; Fiduciary Income Tax
Tax Credit
(no provisions for recapture)
$132,893,757
$0
$132,893,757
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3736
Louisiana
LA
Louisiana
State
2020
Industrial Tax Exemption Program (ITEP)
Job Creation/Retention
LRS 51:1921, LRS 22:832E
State of Louisiana
Income Tax; Insurance Premium Tax; Fire Casualty Tax; Surplus Lines Tax; Retaliatory Tax
Tax Credit
Premium tax reductions are subject to the same forfeiture and repayment provisions as income Tax Credits as described in LRS 51:1927 (C) and 1928(A)
$1,040
$0
$1,040
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3737
Louisiana
LA
Louisiana
State
2020
Louisiana Quality Jobs Program
Job Creation/Retention
LRS 51:2451-2462
State of Louisiana
Sales and Use Tax; Income Tax
Tax Rebate
By the third fiscal year the company's verified gross payroll must agree to the minimum of 5 new direct jobs or the gross payroll must equal or exceed the minimum required threshold. If these provisions are not met, rebates can be recaptured.
$81,254,781
$0
$81,254,781
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3738
Louisiana
LA
Louisiana
State
2020
Exemption for Manufacturing Establishments (Industry Assistance) Program
Manufacturing development
LRS 47:4301-4306
State of Louisiana
Corporation Franchise Tax; Income Tax; Sales and Use Tax
Tax Exemption
A contract may be canceled upon review of an audit that uncovered a violation of the contract or the need for the exemption or the grounds for the exemption are no longer applicable. The state shall give notice in writing and any remaining portion of the exemption granted may be canceled.
$3,000,000
$0
$3,000,000
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3739
Louisiana
LA
Louisiana
State
2020
Tax Equalization Program
Manufacturing development
LRS 47:3201-3205
State of Louisiana
Corporate Franchise Tax; Corporate Income Tax; Sales and Use Tax
Tax Exemption
Written notice of violations of the terms of the contract are given to the contracted company. If the violations are not corrected within 90 days, any remaining portions of the exemption from tax granted under the contract may be terminated.
$7,037,106
$0
$7,037,106
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3740
Louisiana
LA
Louisiana
State
2020
Sound Recording Investor Tax Credit
Music, arts, or recreation
LRS 47:6023
State of Louisiana
Income Tax
Tax Credit
If the funds for which an investor receives credits are not invested in and expended with respect to a state-certified production within a certain time period, then the investor's state income tax shall be increased by such amount necessary for the recapture of the credits. Credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue by any collection remedy authorized by LRS 47:1561.
$88,447
$0
$88,447
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3741
Louisiana
LA
St. Tammany Parish
County
2020
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
Tax Abatement
(not specified)
$452,006
$0
$452,006
(none)
http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs
3742
Louisiana
LA
St. Tammany Parish School Board
School District
2020
Industrial Tax Exemption Program (ITEP)
Manufacturing development
(not specified)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$1,629,536
$0
$1,629,536
(none)
http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs
3743
Maine
ME
City of Auburn
Municipality
2020
Credit Enhancement Agreements (TIF)
General Economic Development
(not specified)
Auburn, Maine
Property Tax
Tax Increment Financing (TIF)
(not specified)
$1,069,288
$0
$1,069,288
(none)
https://www.auburnmaine.gov/Pages/Government/Financial-Reports-
3842
Maine
ME
City of Lewiston
Municipality
2020
Credit Enhancement Agreements (TIF)
General Economic Development
State of Maine Title 30-A M.R.S. §§ 5221-5235
Lewiston, Maine
Property Tax
Tax Increment Financing (TIF)
(not specified)
$1,099,805
$0
$1,099,805
(none)
https://www.lewistonmaine.gov/ArchiveCenter/ViewFile/Item/4523
3843
Maine
ME
City of Portland
Municipality
2020
Credit Enhancement Agreements (TIF)
General Economic Development
State of Maine Title 30-A M.R.S. §§ 5221-5235
Portland, Maine
Property Tax
Tax Rebate
(not specified)
$4,063,703
$0
$4,063,703
(none)
https://www.portlandmaine.gov/195/Annual-Comprehensive-Financial-Reports-A
3844
Maine
ME
Maine
State
2020
New Markets Capital Investment Tax Credit
Capital investment
36 Maine Revised Statutes s. 5219-HH
State of Maine
Personal Income Tax; Corporate Income Tax; Insurance Premium Tax; Bank Franchise Tax
Tax Credit
The abatement amount may be recaptured upon 1) recapture of any amount of the related federal NMTC credits; 2) early repayment of any portion of the principle amount that forms the qualified equity investment, or 3) failure to reinvest less than 85% of the qualified equity investment into a qualified business.
$13,396,078
$0
$13,396,078
(none)
https://www.maine.gov/osc/financial-reporting/annual-comprehensive-financial-report
3845
Maine
ME
Maine
State
2020
Pine Tree Development Zone Tax Credit
Job Creation/Retention
36 Maine Revised Statutes s. 5219-W
State of Maine
Personal Income Tax; Corporate Income Tax; Insurance Premium Tax; Bank Franchise Tax; Sales Tax
Tax Credit
(no provisions for recapture)
$2,779,119
$0
$2,779,119
(none)
https://www.maine.gov/osc/financial-reporting/annual-comprehensive-financial-report
3846
Maine
ME
Maine
State
2020
Employment Tax Increment Financing (TIF)
Job Creation/Retention
36 Maine Revised Statutes s. 6754
State of Maine
Income Tax Withholding
Tax Rebate
Any overpayment must be applied to reduce future reimbursement payments. Overpayments must be repaid if the business no longer qualifies for future payments.
$12,741,278
$0
$12,741,278
(none)
https://www.maine.gov/osc/financial-reporting/annual-comprehensive-financial-report
3847
Maryland
MD
Anne Arundel County
County
2020
State of Maryland Programs
General Economic Development
Tax Property Article § 8-209
State of Maryland
Real Property Tax
Tax Abatement
(not specified)
$148,752
$0
$148,752
Amount unknown as the state does not provide market value; the number is based on preferential use value of qualified country clubs and golf courses
https://www.aacounty.org/departments/finance/forms-and-publications/ACFR/index.html
3965
Maryland
MD
Anne Arundel County
County
2020
Brownfield Site Tax Credit
General Economic Development
Tax Property Article § 9-229
Anne Arundel County
Real Property Tax
Tax Credit
(not specified)
$158,115
$0
$158,115
(none)
https://www.aacounty.org/departments/finance/forms-and-publications/ACFR/index.html
3966
Maryland
MD
Anne Arundel County
County
2020
Agricultural Land Use Tax Credit
General Economic Development
Agriculture Article § 2-509 of the State Code
Anne Arundel County
Real Property Tax
Tax Credit
(not specified)
$618,144
$0
$618,144
(none)
https://www.aacounty.org/departments/finance/forms-and-publications/ACFR/index.html
3967
Maryland
MD
Anne Arundel County
County
2020
Payment in Lieu of Taxes
General Economic Development
Tax Property Article § 7-506.1
Anne Arundel County
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,200,000
$0
$1,200,000
(none)
https://www.aacounty.org/departments/finance/forms-and-publications/ACFR/index.html
3968
Maryland
MD
Baltimore County
County
2020
Historical Property Tax Credit
General Economic Development
County Code Section 11-2201
Baltimore County
Property Tax
Tax deduction
(N/A - performance-based)
$136,000
$0
$136,000
(none)
https://www.baltimorecountymd.gov/departments/budfin/accounting/
3969
Maryland
MD
Baltimore County
County
2020
Enterprise Zone Tax Credit
General Economic Development
Maryland State Law, Tax – Property Article Section 9-103
Baltimore County
Property Tax
Tax Credit
(not specified)
$2,730,000
$0
$2,730,000
(none)
https://www.baltimorecountymd.gov/departments/budfin/accounting/
3970
Maryland
MD
Baltimore County
County
2020
PILOT
General Economic Development
Maryland State Law, Tax Property Article Section 7502
Baltimore County
Property Tax
Tax deduction
(not specified)
$3,898,000
$0
$3,898,000
(none)
https://www.baltimorecountymd.gov/departments/budfin/accounting/
3971
Maryland
MD
Baltimore County
County
2020
Conservation Land Tax Credit
General Economic Development
County Code Section 11-2-110
Baltimore County
Property Tax
Tax Credit
(not specified)
$8,000
$0
$8,000
(none)
https://www.baltimorecountymd.gov/departments/budfin/accounting/
3972
Maryland
MD
City of Baltimore
Municipality
2020
Disabled and Senior Residential Housing PILOT Program
Affordable Housing
State Annotated Code Title 7 Subtitle 5
City of Baltimore
Property Tax
Tax Exemption
(not specified)
$9,188,000
$0
$9,188,000
(none)
https://finance.baltimorecity.gov/public-info/reports
3973
Maryland
MD
City of Baltimore
Municipality
2020
Economic Development PILOT Program
General Economic Development
State Annotated Code Title 7 Subtitle 5
City of Baltimore
Property Tax
Tax Exemption
(not specified)
$17,524,000
$0
$17,524,000
(none)
https://finance.baltimorecity.gov/public-info/reports
3974
Maryland
MD
City of Baltimore
Municipality
2020
Port Authority PILOT
Port operations
(not specified)
State of Maryland
(not specified)
(not specified)
(not specified)
$2,689,000
$0
$2,689,000
(none)
https://finance.baltimorecity.gov/public-info/reports
3975
Maryland
MD
City of Gaithersburg
Municipality
2020
Property Tax Abatements
General Economic Development
(not specified)
Gaithersburg, Maryland
(not specified)
(not specified)
no provisions for recapturing
$315,842
$0
$315,842
(none)
https://www.gaithersburgmd.gov/home/showpublisheddocument/8164/637407690572130000
3976
Maryland
MD
City of Rockville
Municipality
2020
Various tax abatement programs
General Economic Development
(not specified)
Rockville
Property Tax
Tax Abatement
(not specified)
$77,380
$0
$77,380
(none)
3977
Maryland
MD
Howard County
County
2020
Payment in Lieu of Taxes
General Economic Development
Maryland State Law, Tax – Property Article Section 7502
Baltimore County
Property Tax
Tax deduction
(not specified)
$1,598,358
$0
$1,598,358
(none)
https://www.howardcountymd.gov/finance/finance-audits
3978
Maryland
MD
Maryland
State
2020
One Maryland Tax Credit
Capital investment
Annotated Code of Maryland: Economic Development Title 6, Subtitle 4, Section 6-401-6-406
State of Maryland
Business Income Tax
Tax Credit
(no provisions for recapture)
$10,990,000
$0
$10,990,000
(none)
https://www.marylandtaxes.gov/reports/acfr.php
3979
Maryland
MD
Maryland
State
2020
Sustainable Communities Tax Credit
Construction/rehabilitation
Annotated Code of Maryland; State Finance and Procurement Article; Section 5A-303
State of Maryland
Business Income Tax; Personal Income Tax
Tax Credit
A pro-rated percentage of the credit is subject to recapture if disqualifying work is performed or the certified rehabilitation is disposed of during the 5 year period that begins with the year the certified rehabilitation was completed.
$3,417,000
$0
$3,417,000
(none)
https://www.marylandtaxes.gov/reports/acfr.php
3980
Maryland
MD
Maryland
State
2020
Aerospace, Electronics, or Defense Contract Tax Credit
Technology (aviation)
Annotated Code of Maryland, Tax General, Title 10, Subtitle 7 Section 10-737
State of Maryland
Business Income Tax
Tax Credit
If, during any of the 2 years after the credit year, the rolling average of qualified positions falls below 9,000 for the past 2 years, all the credits shall be recaptured.
$7,500,000
$0
$7,500,000
(none)
https://www.marylandtaxes.gov/reports/acfr.php
3981
Maryland
MD
Maryland
State
2020
Biotechnology Investment Incentive Tax Credit
Technology (biotech)
Annotated Code of Maryland, Tax General, Section 10-725
State of Maryland
Corporate Income Tax; Personal Property Tax
Tax Credit
If within 2 years after the close of the tax year for which the credit was claimed the investor sells, transfers of disposes or its ownership interest or if the company ceases to have its headquarters and base of operations in Maryland, the credit must be recaptured on the investors’ Maryland income tax return.
$10,994,000
$0
$10,994,000
(none)
https://www.marylandtaxes.gov/reports/acfr.php
3982
Maryland
MD
Maryland
State
2020
Cybersecurity Invest Incent Tax Credit
Technology (cybersecurity)
Annotated Code of Maryland Tax General Article Section 10-733
State of Maryland
Corporate Income Tax; Personal Income Tax
Tax Credit
The provision for recapturing abated taxes requires the cybersecurity company to repay a prorated share of the credit claimed if within 2 years it ceases to operate as an active business with its headquarters and base of operations in Maryland.
$663,000
$0
$663,000
(none)
https://www.marylandtaxes.gov/reports/acfr.php
3983
Maryland
MD
Maryland
State
2020
Enterprise Zone (EZ) Tax Credit
Business attraction/retention/expansion
Annotated Code of Maryland, Tax Property, Title 9 Subtitle 1, Section 9-103, Tax General Section 10-702
Counties and municipalities
Business Income Tax
Tax Credit
(no provisions for recapture)
$697,000
$0
$697,000
(none)
https://www.marylandtaxes.gov/reports/acfr.php
3984
Maryland
MD
Prince George's County
County
2020
Admissions and Amusement Tax Abatement
General Economic Development
CR-87-2009
Prince George's County
Admissions and Amusement Tax
Tax Credit
(not specified)
$867,399
$0
$867,399
(none)
https://www.princegeorgescountymd.gov/4334/Annual-Comprehensive-Financial-Reports
3985
Maryland
MD
Prince George's County
County
2020
Enterprise Zone Tax Abatements
General Economic Development
MD Annotated Code Section 9-103
Prince George's County
Real and Personal Property Tax
Tax Credit
(not specified)
$1,240,595
$0
$1,240,595
(none)
https://www.princegeorgescountymd.gov/4334/Annual-Comprehensive-Financial-Reports
3986
Maryland
MD
Prince George's County
County
2020
Payment in Lieu of Taxes
General Economic Development
MD Annotated Code Section 7-211.3; 7-505; 7-506.1; 7-514; 7-516
Prince George's County
Real Property Tax
Tax Exemption
(not specified)
$2,429,172
$0
$2,429,172
(none)
https://www.princegeorgescountymd.gov/4334/Annual-Comprehensive-Financial-Reports
3987
Massachusetts
MA
City of Boston
Municipality
2020
Chapter 121A Urban Redevelopment
Redevelopment/revitalization
Massachusetts General Laws Chapter 121A
City of Boston
Real and Personal Property Tax
Tax suspension
(not specified)
$49,262,000
$32,680,000
$16,582,000
(none)
4092
Massachusetts
MA
City of Boston
Municipality
2020
Chapter 121B Urban Redevelopment
Redevelopment/revitalization
Massachusetts General Laws Chapter 121B
City of Boston
Real and Personal Property Tax
Tax Exemption
(not specified)
$18,195,000
$12,236,000
$5,959,000
(none)
4093
Massachusetts
MA
City of Boston
Municipality
2020
TIF - Economic Opportunity Area
General Economic Development
Massachusetts General Laws Chapter 40, Section 59
City of Boston
Real and Personal Property Tax
Tax Increment Financing (TIF)
(N/A - TIF)
$14,648,000
$12,540,000
$2,108,000
(none)
4094
Massachusetts
MA
City of Chicopee
Municipality
2020
Various tax abatement programs
Business attraction/retention/expansion
Massachusetts Economic Development Incentive Program Act of 1993 and as amended in 2009
Chicopee
Property Tax
Tax Abatement
(not specified)
$323,287
$0
$323,287
(none)
4095
Massachusetts
MA
City of Lowell
Municipality
2020
TIF
General Economic Development
(not specified)
Lowell
Property Tax
Tax Increment Financing (TIF)
(not specified)
$1,029,500
$0
$1,029,500
(none)
https://www.lowellma.gov/164/City-Auditor
4096
Massachusetts
MA
City of Springfield
Municipality
2020
Tax Increment Financing (TIF)
General Economic Development
Massachusetts General Laws Chapter 40, Section 59
Springfield, Massachusetts
Property Tax
Tax Increment Financing (TIF)
(N/A - TIF)
$1,279,000
$0
$1,279,000
(none)
4097
Massachusetts
MA
City of Worcester
Municipality
2020
Massachusetts Economic Development Incentive Program (EDIP)
General Economic Development
(not specified)
City of Worcester
Property tax
Tax Abatement
(not specified)
$4,216,000
$0
$4,216,000
See CAFR for company specific deals
https://www.worcesterma.gov/city-auditor
4098
Massachusetts
MA
Massachusetts
State
2020
Life Sciences Tax Incentive Program
Technology (biotech)
multiple
State of Massachusetts
Corporate Excise Tax; Financial Institutions Excise Tax; Insurance Premium Tax; Personal Income Tax
Tax Credit
Certificate may be revoked
$18,570,000
$0
$18,570,000
(none)
https://www.macomptroller.org/annual-comprehensive-financial-reports/
4099
Massachusetts
MA
Massachusetts
State
2020
Economic Development Incentive Program (EDIP)
Job Creation/Retention
Massachusetts General Laws c.24A s. 3D
State of Massachusetts
Corporate Excise Tax; Financial Institutions Excise Tax; Insurance Premium Tax; Personal Income Tax
Tax Credit
Certificate may be revoked
$1,735,000
$0
$1,735,000
(none)
https://www.macomptroller.org/annual-comprehensive-financial-reports/
4100
Massachusetts
MA
Massachusetts
State
2020
Film Tax Incentive - Sales Tax Exemption
Film, TV, and/or media
M.G.L. c. 62, § 6(l) and M.G.L. c. 63, § 38X
State of Massachusetts
Corporate Excise Tax; Financial Institutions Tax; Insurance Premiums Tax; Personal Income Tax
Tax Credit
(no provisions for recapture)
$75,437,000
$0
$75,437,000
(none)
https://www.macomptroller.org/annual-comprehensive-financial-reports/
4101
Michigan
MI
Ann Arbor School District
School District
2020
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$220,000
$173,000
$47,000
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
https://www.a2schools.org/Page/614
4924
Michigan
MI
Battle Creek
Municipality
2020
Brownfield Redevelopment Abatement
Brownfield rehabilitation
Michigan Public Act 381 of 1996
Battle Creek
Property Tax
Tax Rebate
(not specified)
$280,994
$0
$280,994
(none)
4925
Michigan
MI
Battle Creek
Municipality
2020
Industrial Facilities
Industrial development
Michigan Public Act 198 of 1974
Battle Creek
Real Property Tax; Personal Property Tax
Tax Exemption
(not specified)
$163,200
$0
$163,200
(none)
4926
Michigan
MI
City of Ann Arbor
Municipality
2020
Brownfield Redevelopment Authority Sites
Brownfield rehabilitation
(not specified)
Ann Arbor
(not specified)
(not specified)
The recipient is required to pay back some or all of the benefits received.
$1,023,153
$0
$1,023,153
(none)
https://www.a2gov.org/departments/finance-admin-services/financial-reporting/Pages/default.aspx
4927
Michigan
MI
City of Ann Arbor
Municipality
2020
Industrial Facilities Exemption
Industrial development
(not specified)
Ann Arbor
Property Tax
Tax Exemption
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$11,818
$0
$11,818
(none)
https://www.a2gov.org/departments/finance-admin-services/financial-reporting/Pages/default.aspx
4928
Michigan
MI
City of Dearborn
Municipality
2020
State Housing Development Authority Act
Affordable Housing
State Housing Development Authority Act 346 of 1996
Dearborn
Property Tax
Tax Exemption
(not specified)
$44,152
$0
$44,152
(none)
4929
Michigan
MI
City of Dearborn
Municipality
2020
Brownfield Redevelopment Fund
Brownfield rehabilitation
Brownfield Redevelopment Financing Act 381 of 1996
Dearborn
Property Tax
Tax Rebate
(not specified)
$1,132,074
$0
$1,132,074
(none)
4930
Michigan
MI
City of Dearborn
Municipality
2020
Industrial Facilities Tax Abatement
Industrial development
Plant Rehabilitation and Industrial Development Districts Public Act 198 of 1974
Dearborn
Property Tax
Tax Exemption; Reduction in millage rate
(no provisions for recapture)
$999,210
$0
$999,210
(none)
4931
Michigan
MI
City of Detroit
Municipality
2020
Industrial Facilities Tax (IFT)
Facility expansion
Act 198 of 1974
Detroit, Michigan
Property Tax
(not specified)
(not specified)
$646,351
$0
$646,351
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4932
Michigan
MI
City of Detroit
Municipality
2020
Senior Citizen/Disabled Family Housing
Affordable Housing
Act 78 of 2016 (formerly Act 66 of 2012)
Detroit, Michigan
Property Tax
Reimbursement
(not specified)
$126,052
$0
$126,052
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4933
Michigan
MI
City of Detroit
Municipality
2020
Brownfield Redevelopment Act
Brownfield rehabilitation
Act 381 of 1996
Detroit, Michigan
Property Tax
Reimbursement
(not specified)
$1,402,168
$0
$1,402,168
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4934
Michigan
MI
City of Detroit
Municipality
2020
Commercial Redevelopment Act (CFT)
Construction/rehabilitation
Act 255 of 1978
Detroit, Michigan
Property Tax
Tax Exemption
(not specified)
$249,457
$0
$249,457
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4935
Michigan
MI
City of Detroit
Municipality
2020
Land Bank Fast Track Act (LB)
Construction/rehabilitation
Act 258-263 of 2003
Detroit, Michigan
Property Tax
Tax sharing
(not specified)
$1,071,669
$0
$1,071,669
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4936
Michigan
MI
City of Detroit
Municipality
2020
Commercial Rehabiliation Act (CRA)
Construction/rehabilitation
Act 210 of 2005
Detroit, Michigan
Property Tax
Tax Exemption
(not specified)
$2,644,724
$0
$2,644,724
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4937
Michigan
MI
City of Detroit
Municipality
2020
Obsolete Property Rehabilitation Act (OPRA)
Construction/rehabilitation
Act 146 of 2000
Detroit, Michigan
Property Tax
Tax Exemption
(not specified)
$2,864,604
$0
$2,864,604
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4938
Michigan
MI
City of Detroit
Municipality
2020
Neighborhood Enterprise Zone (NEZ)
Construction/rehabilitation
Act 147 of 1992
Detroit, Michigan
Property Tax
Tax Exemption
(not specified)
$7,112,526
$0
$7,112,526
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4939
Michigan
MI
City of Detroit
Municipality
2020
Renaissance Zone Act (RZ)
General Economic Development
Act 376 of 1996
Detroit, Michigan
Income Tax; Utility Tax
Tax Exemption
(not specified)
$8,454,372
$0
$8,454,372
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4940
Michigan
MI
City of Detroit
Municipality
2020
New Personal Property Exemption
General Economic Development
Act 258-263 of 2003
Detroit, Michigan
Property Tax
Tax Exemption
(not specified)
$8,576,108
$0
$8,576,108
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4941
Michigan
MI
City of Detroit
Municipality
2020
MI State Housing Development Authority
Historic Preservation
Act 346 of 1966
Detroit, Michigan
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$5,997,924
$0
$5,997,924
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4942
Michigan
MI
City of Grand Rapids
Municipality
2020
Payment in Lieu of Taxes
Affordable Housing
Public Act 346 of 1966, as amended, MCL S125.1415a et seq ., and local ordinance (Article 5, Chapter 9 of the City Code).
Grand Rapids
Real Property Tax
Tax Exemption
Property Tax Property Tax may be assessed if the property owner is not current with all taxes and assessments on the subject property, and/or does not submit to the City Assessor an audited financial statement for each calendar year.
$945,804
$0
$945,804
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4943
Michigan
MI
City of Grand Rapids
Municipality
2020
Brownfield Redevelopment Program
Brownfield rehabilitation
Public Act 381 of 1996, as amended; MCL 125.2651 et seq .
Grand Rapids
Real Property Tax; Personal Property Tax
Reimbursement
The recipient is required to pay back some or all of the benefits received.
$1,600,095
$0
$1,600,095
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4944
Michigan
MI
City of Grand Rapids
Municipality
2020
New Personal Property Exemption
Capital investment
Public Act 328 of 1998, as amended, MCL 211.9f and City Commission Policy 900-38
Grand Rapids
Personal Property Tax
Tax Exemption
The recipient is required to pay back some or all of the benefits received.
$243,815
$0
$243,815
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4945
Michigan
MI
City of Grand Rapids
Municipality
2020
Obsolete Property Rehabilitation Exemption
Construction/rehabilitation
Public Act 146 of 2000, as amended, MCL 125.2781 et seq. and City Commission Policy 900-42
Grand Rapids
Real Property Tax
Reduction in assessed value
The recipient is required to pay back some or all of the benefits received.
$105,823
$0
$105,823
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4946
Michigan
MI
City of Grand Rapids
Municipality
2020
Neighborhood Enterprise Zone Exemption
Construction/rehabilitation
Public Act 147 of 1992, as amended, MCL 207.771 et seq. and City Commission Policy 900-45
Grand Rapids
Real Property Tax
Reduction in rate and value
(not specified)
$155,516
$0
$155,516
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4947
Michigan
MI
City of Grand Rapids
Municipality
2020
Air & Water Pollution Control
Environmental protection
Public Act 451 of 1994, as amended, MCL 324.5901 et seq . (Air Pollution) and MCL 324.3701 et seq . (Water Pollution).
Grand Rapids
Real Property Tax; Personal Property Tax; Sales Tax
Tax Exemption
(not specified)
$10,395
$0
$10,395
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4948
Michigan
MI
City of Grand Rapids
Municipality
2020
Industrial Facilities Exemption
Facility expansion
Public Act 198 of 1974, as amended; MCL 207.551 et seq. and City Commission Policy 900-09
Grand Rapids
Real Property Tax; Personal Property Tax
Reduction in rate and value
The recipient is required to pay back some or all of the benefits received.
$122,167
$0
$122,167
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4949
Michigan
MI
City of Grand Rapids
Municipality
2020
Renaissance Zones
Job Creation/Retention
Public Act 376 of 1996, as amended; MCL 125.2681 et seq . And City Commission Policy 900-48
Grand Rapids
Real Property Tax; Personal Property Tax; Income Tax
Tax Abatement
(not specified)
$119,559
$0
$119,559
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4950
Michigan
MI
City of Grand Rapids
Municipality
2020
Tool and Die Recovery Renaissance Zones
Manufacturing development
Public Act 376 of 1996, as amended; MCL 125.2681 et seq.
Grand Rapids
Real Property Tax; Personal Property Tax; Income Tax
Tax Abatement
(not specified)
$3,882
$0
$3,882
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4951
Michigan
MI
City of Sterling Heights
Municipality
2020
Industrial Facilities Exemption
Facility expansion
Public Act 198 of 1974
Sterling Heights, Michigan
Property Tax
Tax Abatement
(not specified)
$752,983
$0
$752,983
(none)
https://www.sterling-heights.net/Archive.aspx?AMID=39
4952
Michigan
MI
City of Warren
Municipality
2020
Brownfield Redevelopment Authority Sites
Brownfield rehabilitation
Public Act 381 of 1998
Warren
Property Tax
Tax Abatement
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$1,092,674
$0
$1,092,674
(none)
https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/
4953
Michigan
MI
City of Warren
Municipality
2020
Industrial and Commercial Facilities
Facility expansion
Public Act 198 of 1974
Warren
Real Property Tax; Personal Property Tax
Tax Exemption
(no provisions for recapture)
$1,319,102
$0
$1,319,102
(none)
https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/
4954
Michigan
MI
City of Warren
Municipality
2020
Other Commercial and Industrial Tax Abatements
General Economic Development
(not specified)
Warren
(not specified)
(not specified)
(not specified)
$81,547
$0
$81,547
(none)
https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/
4955
Michigan
MI
City of Warren
Municipality
2020
Exempt Personal Property
General Economic Development
Public Act 328 of 1998
Warren
Personal Property Tax
Tax Exemption
(not specified)
$6,541
$0
$6,541
(none)
https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/
4956
Michigan
MI
City of Warren
Municipality
2020
Tool and Die Recovery Renaissance Zones
Manufacturing development
(not specified)
Warren
(not specified)
(not specified)
(not specified)
$70,412
$0
$70,412
(none)
https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/
4957
Michigan
MI
Dearborn School District
School District
2020
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
PA 198 of 1974; PA 381 of 1996; PA 346 of 1966
Wayne County
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$726,141
$1,507,000
$0
Reimbursement/offset and net revenue loss are approximate amounts.
https://dearbornschools.org/budgettransparency/
4958
Michigan
MI
Detroit City School District
School District
2020
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements
General Economic Development
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$35,200,000
$10,600,000
$24,600,000
The district has, or will receive reimbursement; Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
https://www.detroitk12.org/Page/9666
4959
Michigan
MI
Flint
Municipality
2020
Industrial Facilities Tax Exemptions
Industrial development
Plant Rehabilitation and Industrial Development Districts Public Act 198 of 1974
Flint
Property Tax
Tax Exemption; Reduction in millage rate
(not specified)
$298,000
$0
$298,000
(none)
4960
Michigan
MI
Genesee County
County
2020
Industrial Facilities Tax exemptions
Job Creation/Retention
Public Act 198
Kent County, Michigan
Property Tax
Tax Exemption
(not specified)
$786,427
$0
$786,427
(none)
https://www.accesskent.com/Departments/FiscalServices/documents.htm
4961
Michigan
MI
Kent County
County
2020
Industrial Facilities Tax Exemption
Job Creation/Retention
Public Act 198
Kent County, Michigan
Property Tax
Tax Exemption
(not specified)
$668,315
$0
$668,315
(none)
https://www.accesskent.com/Departments/FiscalServices/documents.htm
4962
Michigan
MI
Kent County
County
2020
Payment In Lieu of Tax (PILOT)
Job Creation/Retention
Brownfield Redevelopment Act, PA 381 of 1996
Kent County, Michigan
Property Tax
Tax Exemption
(not specified)
$671,936
$0
$671,936
(none)
https://www.accesskent.com/Departments/FiscalServices/documents.htm
4963
Michigan
MI
Kent County
County
2020
Brownfield Redevelopment Agreements
Job Creation/Retention
Brownfield Redevelopment Act, PA 381 of 1996
Kent County, Michigan
Property Tax
Tax Exemption
(not specified)
$1,259,548
$0
$1,259,548
(none)
https://www.accesskent.com/Departments/FiscalServices/documents.htm
4964
Michigan
MI
Kentwood
Municipality
2020
Low Income Housing
Affordable Housing
State Housing Development Authority Act of 1966
Kentwood
Property Tax
Tax Credit
(not specified)
$86,000
$0
$86,000
(none)
4965
Michigan
MI
Kentwood
Municipality
2020
Brownfield Redevelopment Financing Act
Brownfield rehabilitation
Public Act 381 of 1996
Kentwood
Property Tax
Tax Rebate
(not specified)
$58,000
$0
$58,000
(none)
4966
Michigan
MI
Kentwood
Municipality
2020
New Personal Property Exemption Act
General Economic Development
Public Act 328 of 1998
Kentwood
Property Tax
Tax Exemption
(not specified)
$167,000
$0
$167,000
(none)
4967
Michigan
MI
Kentwood
Municipality
2020
Industrial Facilities Tax Abatement
Industrial development
Plant Rehabilitation and Industrial Development Districts Public Act 198 of 1974
Kentwood
Property Tax
Tax Exemption; Reduction in millage rate
(not specified)
$215,000
$0
$215,000
(none)
4968
Michigan
MI
Lansing
Municipality
2020
Brownfield Redevelopment Authority
Brownfield rehabilitation
Public Act 318
Lansing
Property Tax
Tax Rebate
(not specified)
$889,404
$0
$889,404
(none)
4969
Michigan
MI
Lansing
Municipality
2020
Personal Property Tax Exemptions
Business attraction/retention/expansion
Public Act 328
Lansing
Property Tax
Tax Exemption
The City can recapture the taxes if the business defaults on the terms of the written agreement.
$4,086,475
$0
$4,086,475
(none)
4970
Michigan
MI
Lansing
Municipality
2020
Industrial Property Tax Abatements
Industrial development
Public Act 198
Lansing
Real Property Tax; Personal Property Tax
Tax Exemption
(not specified)
$197,697
$0
$197,697
(none)
4971
Michigan
MI
Macomb County
County
2020
Industrial Facilities Tax Exemption; Brownfield Redevelopment Agreements
Industrial development
The Michigan Plant Rehabilitation and Industrial Development District Act (Michigan Public Act 198 of 1974, as amended) (“Act 198â€)
Various local governments within Macomb County, Michigan
(not specified)
Tax Exemption; reimbursement
(not specified)
$901,519
$0
$901,519
(none)
https://finance.macombgov.org/finance-AnnualCompFinancialReport?
4972
Michigan
MI
Michigan
State
2020
Brownfield Redevelopment Credit Program
Brownfield rehabilitation
Public Acts 39 of 2011 Michigan Compiled Laws (MCL) Sections 125.2651 - 125.2670, 207.801 - 207.810, and 208.1437
State of Michigan
Michigan Business Tax
Tax Credit
The disposal or transfer to another location of personal property used to calculate this credit will result in an addition to the tax liability of the qualified taxpayer that was originally awarded the credit in the year in which the disposal or transfer occurs. This is true even if the credit was assigned to someone else. This additional liability will be calculated as of the date of the disposition or transfer by multiplying the same percentage used to calculate the credit times the federal basis of the property used to calculate gain or loss (as calculated for federal purposes). The amount otherwise added to the tax liability may also be used to reduce any carryforward of credits available to the taxpayer. For multiphase projects, if all components are not completed by ten years after the date on which the preapproval letter was issued, the qualified taxpayer shall pay to the state treasurer, as a penalty, an amount equal to the sum of all credits claimed and assigned for all components of the project. No credits based on that multiphase project shall be claimed after that date by the qualified taxpayer or any assignee.
$13,200,000
$0
$13,200,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4973
Michigan
MI
Michigan
State
2020
Renaissance Zone Credit - Development Program
Business attraction/retention/expansion
Public Act 39 of 2011; Michigan Compiled Laws (MCL) Sections 125.2681 - 125.2696 and 208.1433
State of Michigan
Michigan Business tax
Tax Credit
Recapture conditions vary and only occur when expressly provided in the agreement signed by the taxpayer and MSF board.
$17,700,000
$0
$17,700,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4974
Michigan
MI
Michigan
State
2020
Farmland Preservation Credit - Corporate and Non-Corporate Program
Conservation of farmland, forest, open space, or water
Public Act 39 of 2011; Michigan Compiled Laws (MCL) Section 324.36109
State of Michigan
Individual Income Tax; Michigan Business Tax
Tax Credit
If a parcel is released from the program, the land owner is required to repay the Tax Credits taken during the last seven years under the agreement, plus six percent simple interest.
$44,400,000
$0
$44,400,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4975
Michigan
MI
Michigan
State
2020
MEGA Employment Credit Program
Job Creation/Retention
Public Act 39 of 2011; Michigan Compiled Laws (MCL) Sections 207.801 - 207.810 and 208.1431
State of Michigan
Michigan Business tax
Tax Credit
As determined by MEGA, the taxpayer may have its credit reduced or terminated, or have a percentage of the credit amount previously claimed added back to the tax liability of the taxpayer in the tax year that the taxpayer: fails to meet the requirements for the credit; violates any conditions included in the agreement entered with MEGA; removes any of the qualified new jobs from Michigan during the term of the written agreement and for a period of years after the term of the written agreement
$560,500,000
$0
$560,500,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4976
Michigan
MI
Michigan
State
2020
State Essential Services Assessment Exemption
Manufacturing development
Michigan Compiled Laws Section 211.1059
State of Michigan
State Essential Services Assessment
Tax Exemption
The written agreement shall provide for a repayment provision on the exemption to the assessment if the eligible claimant fails to comply with the provisions of the written agreement.
$5,500,000
$0
$5,500,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4977
Michigan
MI
Michigan
State
2020
Renaissance Zone Property Tax Exemption Program
Redevelopment/revitalization
Michigan Compiled Laws (MCL) Sections 125.2681 - 125.2696 and 211.7ff
State of Michigan
State Education Tax
Tax Exemption
Recapture conditions vary and only occur when expressly provided in the agreement signed by the taxpayer and MSF board.
$3,900,000
$0
$3,900,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4978
Michigan
MI
Michigan
State
2020
Brownfield Redevelopment Tax Increment Financing (TIF) Program
Redevelopment/revitalization
MCL Sections 125.2651 - 125.2670
State of Michigan
State Education Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$7,700,000
$0
$7,700,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4979
Michigan
MI
Novi
Municipality
2020
Industrial Facilities Tax Exemption
Industrial development
Public Act 198 of 1994
Novi
Real Property Tax; Personal Property Tax
Tax Exemption; Reduction in millage rate
(not specified)
$245,000
$0
$245,000
(none)
4980
Michigan
MI
Oakland County
County
2020
Industrial Facilities Exemption
Industrial development
Plant Rehabilitation and Industrial Development District Act PA 198 of 1974
Oakland County, Michigan
Real and Personal Property Tax
Reduction in millage rate
(not specified)
$646,239
$0
$646,239
(none)
https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx
4981
Michigan
MI
Oakland County
County
2020
Payment in lieu of Taxes Tax Abatement Program
Affordable Housing
(not specified)
Various local governments within Oakland County, Michigan
Property Tax Taxes
Payment In Lieu of Taxes (PILOT)
(not specified)
$324,388
$0
$324,388
(none)
https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx
4982
Michigan
MI
Oakland County
County
2020
Brownfield Redevelopment Agreements
Environmental protection
Brownfield Redevelopment Act, PA 381 of 1996
Various municipalities in Oakland County, Michigan
Property Tax
Tax Increment Financing (TIF)
(not specified)
$658,025
$0
$658,025
(none)
https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx
4983
Michigan
MI
Oakland County
County
2020
Property Property Tax Exemptions
General Economic Development
Act 328 of 1998, as amended by PA 20 of 1999
Various local governments within Oakland County, Michigan
Personal Property Tax
Tax Exemption
(not specified)
$705,415
$0
$705,415
(none)
https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx
4984
Michigan
MI
Plymouth-Canton Community School District
School District
2020
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$1,825,000
$533,000
$1,292,000
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
https://www.pccsk12.com/home/showpublisheddocument/3532/635816375188930000
4985
Michigan
MI
Pontiac
Municipality
2020
State Housing Development Authority Act
Affordable Housing
Public Act 346 of 1966
Pontiac
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$566,784
$0
$566,784
(none)
4986
Michigan
MI
Pontiac
Municipality
2020
Brownfield Redevelopment
Brownfield rehabilitation
Public Act 381 of 1996
Pontiac
Property Tax
Tax Rebate
(not specified)
$22,493
$0
$22,493
(none)
4987
Michigan
MI
Pontiac
Municipality
2020
New Personal Property Tax Exemption Act
Business attraction/retention/expansion
Public Act 328 of 1998
Pontiac
Property Tax
Tax Exemption
(not specified)
$1,670,845
$0
$1,670,845
(none)
4988
Michigan
MI
Pontiac
Municipality
2020
Industrial Facilities Tax Exemption
Industrial development
Public Act 198 of 1974
Pontiac
Real Property Tax; Personal Property Tax
Tax Exemption; Reduction in millage rate
(not specified)
$134,578
$0
$134,578
(none)
4989
Michigan
MI
Rochester Hills
Municipality
2020
Industrial Facilities Tax Exemption
Industrial development
Public Act 198 of 1974
Rochester Hills
Property Tax
Tax Exemption; Reduction in millage rate
(not specified)
$83,416
$0
$83,416
(none)
4990
Michigan
MI
Royal Oak
Municipality
2020
Brownfield Redevelopment
Brownfield rehabilitation
Public Act 318 of 1996
Royal Oak
Property Tax
Tax Rebate
(not specified)
$242,000
$0
$242,000
(none)
4991
Michigan
MI
Royal Oak
Municipality
2020
Industrial Facilities Tax Exemption
Industrial development
Public Act 198 of 1974
Royal Oak
Real Property Tax; Personal Property Tax
Tax Exemption; Reduction in millage rate
(not specified)
$41,000
$0
$41,000
(none)
4992
Michigan
MI
Southfield
Municipality
2020
Brownfield Redevelopment Authority
Brownfield rehabilitation
Public Act 318 of 1996
Southfield
Property Tax
Tax Rebate
(not specified)
$1,379,000
$0
$1,379,000
(none)
4993
Michigan
MI
Southfield
Municipality
2020
New Personal Property Exemption
Business attraction/retention/expansion
Public Act 328 of 1998
Southfield
Real Property Tax
Tax Exemption
(not specified)
$595,000
$0
$595,000
(none)
4994
Michigan
MI
Southfield
Municipality
2020
Industrial Facilities Tax Exemption
Industrial development
Public Act 198 of 1974
Southfield
Property Tax
Tax Exemption; Reduction of millage rate
(no provisions for recapture)
$192,937
$0
$192,937
(none)
4995
Michigan
MI
Taylor
Municipality
2020
Industrial Facilities Tax Exemption
Industrial development
Public Act 198 of 1974
Taylor
Real Property Tax; Personal Property Tax
Tax Abatement
(no provisions for recapture)
$59,240
$0
$59,240
(none)
4996
Michigan
MI
Troy
Municipality
2020
Payment in lieu of Taxes (PILOT)
Affordable Housing
(not specified)
Troy
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$100,303
$0
$100,303
(none)
4997
Michigan
MI
Troy
Municipality
2020
Brownfield Redevelopment Program
Brownfield rehabilitation
Public Act 381 of 1996
Troy
Property Tax
Tax Rebate
(not specified)
$42,521
$0
$42,521
(none)
4998
Michigan
MI
Troy
Municipality
2020
Industrial Facility Tax - Full Rate Program
Industrial development
Public Act 198 of 1974
Troy
Real Property Tax
Tax Abatement
(no provisions for recapture)
$2,094
$0
$2,094
(none)
4999
Michigan
MI
Troy
Municipality
2020
Industrial Facility Tax - Half Rate Program
Industrial development
Public Act 198 of 1974
Troy
Real Property Tax; Personal Property Tax
Reduction of millage rate
(not specified)
$36,638
$0
$36,638
(none)
5000
Michigan
MI
Utica Community School District
School District
2020
Industrial Facilities Tax Exemption (IFT)
Construction/rehabilitation
PA 198 of 1974
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$1,572,000
$1,306,000
$266,000
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
https://www.uticak12.org/audit20
5001
Michigan
MI
Wayne County
County
2020
New Personal Property Tax Abatements
Business attraction/retention/expansion
Public Act 328 of 1998. PA 328
Wayne County, Michigan
Property Tax Property Tax
Tax Exemption
(not specified)
$3,100,000
$0
$3,100,000
(none)
https://www.waynecounty.com/departments/mb/reports/financial-reporting.aspx
5002
Michigan
MI
Wayne County
County
2020
Industrial Facilities Tax Abatements
Construction/rehabilitation
Industrial Facilities Exemption, PA 198 of 1974
Wayne County, Michigan
Property Tax
Tax Exemption
(not specified)
$2,500,000
$0
$2,500,000
(none)
https://www.waynecounty.com/departments/mb/reports/financial-reporting.aspx
5003
Michigan
MI
Wayne County
County
2020
Brownfield Redevelopment Agreements
Environmental protection
PA 381 of 1996
Wayne County, Michigan
Property Tax
Reimbursement from tax increments
(not specified)
$12,300,000
$0
$12,300,000
(none)
https://www.waynecounty.com/departments/mb/reports/financial-reporting.aspx
5004
Michigan
MI
Westland
Municipality
2020
Industrial Facilities Tax Exemption; Brownfield Redevelopment Agreements; Michigan Renaissance Zone Program; Senior and Disabled Non-Profit Housing Exemption; Landbank Agreements
General Economic Development
multiple
Westland
Property Tax
Tax Exemption; Tax Rebate
(not specified)
$117,319
$0
$117,319
(none)
5005
Michigan
MI
Wyoming
Municipality
2020
Payment in lieu of Taxes (PILOT)
Affordable Housing
(not specified)
Wyoming
Property Tax
Tax Exemption; Payment in lieu of Taxes (PILOT)
(not specified)
$36,475
$0
$36,475
(none)
5006
Michigan
MI
Wyoming
Municipality
2020
Brownfield Redevelopment Plan
Brownfield rehabilitation
Public Act 318
Wyoming
Property Tax
Tax Rebate
(not specified)
$21,884
$0
$21,884
(none)
5007
Michigan
MI
Wyoming
Municipality
2020
Personal Property Tax Exemptions
Business attraction/retention/expansion
Public Act 328
Wyoming
Personal Property Tax
Tax Exemption
The City can recapture the taxes if the business defaults on the terms of the written agreement.
$99,044
$0
$99,044
(none)
5008
Michigan
MI
Wyoming
Municipality
2020
Commercial Rehabilitation Exemption
Construction/rehabilitation
Public Act 210
Wyoming
Property Tax
Tax Exemption
The City may revoke the exemption and recover the taxes for noncompliance.
$117,002
$0
$117,002
(none)
5009
Michigan
MI
Wyoming
Municipality
2020
Industrial Property Tax Abatements
Industrial development
Public Act 198 of 1974
Wyoming
Real Property Tax; Personal Property Tax
Tax Exemption; Reduction of millage rate
A certificate may be revoked and taxes recaptured for noncompliance with the terms of the agreement.
$364,235
$0
$364,235
(none)
5010
Minnesota
MN
Anoka County
County
2020
Pay-As-You-Go TIF
General Economic Development
Minnesota Statutes 469.174 to 469.1794
Various Cities and Authorities
Property Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$1,193,945
$0
$1,193,945
Jurisdictions abating taxes noting in CAFR
https://www.anokacountymn.gov/2337/Annual-Comprehensive-Financial-Report-AC
5306
Minnesota
MN
Bloomington
Municipality
2020
TIF - Pay-As-You-Go - Port Authority
General Economic Development
Minnesota Statutes 469.174 to 469.1794 (Tax Increment Financing)
Property Tax
Tax Increment Financing (TIF)
(not specified)
$771,839
$0
$771,839
(none)
https://www.bloomingtonmn.gov/fin/financial-reports
5307
Minnesota
MN
Brooklyn Park
Municipality
2020
Various Property Tax Abatements - Business
General Economic Development
Minnesota Statutes §§ 469.1812 to 469.1815,
Property Tax
Tax Abatement
(not specified)
$307,075
$0
$307,075
(none)
https://www.brooklynpark.org/city-finances/budget-and-financial-reports/#annual-comprehensive-financial-report
5308
Minnesota
MN
Brooklyn Park
Municipality
2020
Various Property Tax Abatements
General Economic Development
Minnesota Statutes 469.090 to 469.1081 and 469.178
Property Tax
Tax Abatement
(not specified)
$131,154
$0
$131,154
(none)
https://www.brooklynpark.org/city-finances/budget-and-financial-reports/#annual-comprehensive-financial-report
5309
Minnesota
MN
Hennepin County
County
2020
Tax Increment Financing
General Economic Development (TIF)
Minnesota Statutes 469.174
Various Cities and Authorities
Property Tax
Tax Increment Financing (TIF)
(not specified)
$10,999,496
$0
$10,999,496
Abatements are passive, by agreements made by the following jurisidictions: Eden Prairie City, Hopkins City, Minneapolis City, Minnetonka City, Richfield City, St Louis Park City, Wayzata Housing & Redevelopment Authority, and "twenty other cities and authorities"
https://www.hennepin.us/your-government/budget-finance/financial-reports
5310
Minnesota
MN
Minneapolis
Municipality
2020
Tax Increment Financing (TIF)
General Economic Development
Minnesota Statutes § 469.174
City of Minneapolis
Property Tax - TIF
Tax Increment Financing (TIF)
(N/A - TIF)
$9,573,000
$0
$9,573,000
(none)
https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp
5311
Minnesota
MN
Minnesota
State
2020
Angel Tax Credit Program
Capital investment
Minnesota Statutes 116J.8737
State of Minnesota
Income Tax
Tax Credit
If it is determined that a qualified business did not maintain at least 51 percent of its employees and payroll in Minnesota during the first five years following its most recent qualified investment, the business must repay the income Tax Credit provided to its investors based on a fixed percentage scale.
$2,907,000
$0
$2,907,000
(none)
https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp
5312
Minnesota
MN
Minnesota
State
2020
Border City Enterprise Zones (EZ)
General Economic Development (EZ)
Minnesota Statutes 469.166-469.1735
State of Minnesota
Corporate Taxes
Tax Exemption; Tax Credit
Businesses which receive tax abatements that cease to operate within the border city must repay the tax abatement received during the prior two years; other recapture provisions may exist between the border city and the business.
$795,000
$0
$795,000
(none)
https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp
5313
Minnesota
MN
Minnesota
State
2020
Border City Enterprise Zones (EZ)
General Economic Development (EZ)
Minnesota Statutes 469.166-469.1735
State of Minnesota
Income Taxes
Tax Exemption; Tax Credit
Businesses which receive tax abatements that cease to operate within the border city must repay the tax abatement received during the prior two years; other recapture provisions may exist between the border city and the business.
$118,000
$0
$118,000
(none)
https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp
5314
Minnesota
MN
Minnesota
State
2020
Border City Enterprise Zones (EZ)
General Economic Development (EZ)
Minnesota Statutes 469.166-469.1735
State of Minnesota
Property Tax
Tax Exemption; Tax Credit
Businesses which receive tax abatements that cease to operate within the border city must repay the tax abatement received during the prior two years; other recapture provisions may exist between the border city and the business.
$65,000
$0
$65,000
(none)
https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp
5315
Minnesota
MN
Ramsey County
County
2020
Passive - Tax Increment Financing (TIF)
General Economic Development
MN Statutes Ch 469.174 to 469.1794 (Tax Increment Financing)
Various Jurisdictions, see CAFR
Property Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$7,198,588
$0
$7,198,588
Jurisdictions abating taxes noting in CAFR
https://www.ramseycounty.us/your-government/budget-finance/past-financial-reports
5316
Minnesota
MN
St Paul
Municipality
2020
Tax Increment Financing Districts
General Economic Development
(not specified)
St Paul
Property Tax
Tax Increment Financing (TIF)
(not specified)
No liability is recognized at December 31, 2020, since all scheduled note payments have been made from the available tax increment.
https://www.bloomingtonmn.gov/fin/financial-reports
5317
Minnesota
MN
Washington County
County
2020
Tax Increment Financing (TIF) Pay-As-You-Go
General Economic Development
Minnesota Statutes 469.174 to 469.1794
Cities within the county
Property Tax
Tax Increment Financing (TIF)
(not specified)
$524,711
$0
$524,711
(none)
https://www.co.washington.mn.us/395/Financial-Documents-and-Reports
5318
Mississippi
MS
City of Gulfport
Municipality
2020
Various Tax Abatement Agreements
General Economic Development
Section §57-75-5(f) of Miss. Code Ann. 1972
Gulfport
Property Tax; Free Port Warehouse Exemptions
Tax Abatement
(not specified)
$594,938
$0
$594,938
(none)
https://www.gulfport-ms.gov/gen_finance/comptroller/
5407
Mississippi
MS
City of Hattiesburg
Municipality
2020
Industrial expansion exemptions
General Economic Development
Section 27-31-101 and 27-31-105, Mississippi Code of 1972 Annotated
Hattiesburg
Property Tax; Free Port Warehouse Exemptions
Tax Abatement
Some
$1,473,239
$0
$1,473,239
(none)
https://www.hattiesburgms.com/financial-statements/
5408
Mississippi
MS
City of Hattiesburg
Municipality
2020
Historic district exemptions
General Economic Development
Section 27-31-101 and 27-31-105, Mississippi Code of 1972 Annotated
Hattiesburg
Property Tax; Free Port Warehouse Exemptions
Tax Abatement
Some
$68,810
$0
$68,810
(none)
https://www.hattiesburgms.com/financial-statements/
5409
Mississippi
MS
City of Southaven
Municipality
2020
Construction and Expansion of a Manufacturing and/or Storage Facility
General Economic Development
Section §57-75-5(f) of Miss. Code Ann. 1972
Southaven, Mississippi
(not specified)
(not specified)
(not specified)
$484,498
$0
$484,498
(none)
https://southaven.org/Archive.aspx?AMID=35&Type=&ADID=
5410
Mississippi
MS
DeSoto County
County
2020
Personal/Real Tax Exemptions
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
DeSoto County
Property Tax
Tax Abatement
(not specified)
$4,919,658
$0
$4,919,658
(none)
5411
Mississippi
MS
DeSoto County
County
2020
Fee in Lieu
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
DeSoto County
Property Tax
Tax Abatement
(not specified)
$3,649,080
$0
$3,649,080
(none)
5412
Mississippi
MS
DeSoto County
County
2020
Tax Increment Financing
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
DeSoto County
Property Tax
Tax Abatement
(not specified)
$10,420
$0
$10,420
(none)
5413
Mississippi
MS
Harrison County
County
2020
Various TIF Agreements
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Harrison County
Property Tax
Tax Abatement
(not specified)
$1,416,764
$0
$1,416,764
See CAFR for details
5414
Mississippi
MS
Harrison County
County
2020
Tax Incentives for Economic Development and Residential Improvement
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Harrison County
Property Tax
Tax Abatement
(not specified)
$794,312
$0
$794,312
(none)
5415
Mississippi
MS
Harrison County
County
2020
Free Port Warehouse
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Harrison County
Property Tax
Tax Abatement
(not specified)
$286,396
$0
$286,396
(none)
5416
Mississippi
MS
Harrison County
County
2020
Industrial Exemption – Real property
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Harrison County
Property Tax
Tax Abatement
(not specified)
$61,893
$0
$61,893
(none)
5417
Mississippi
MS
Harrison County
County
2020
Industrial Exemption – Personal property
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Harrison County
Property Tax
Tax Abatement
(not specified)
$53,472
$0
$53,472
(none)
5418
Mississippi
MS
Jackson County
County
2020
Various abatement agreements
Business attraction/retention
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Jackson County
Property Tax
Tax Abatement
(not specified)
$19,079,514
$0
$19,079,514
(none)
https://www.co.hinds.ms.us/pgs/financial_statements/finstatements.asp
5419
Mississippi
MS
Mississippi
State
2020
Aggregate Tax Credits, rebates, exemptions, and FILOTs
Various
multiple
State of Mississippi
multiple
Multiple
multiple
$21,307,000
$0
$21,307,000
(none)
5420
Mississippi
MS
Mississippi
State
2020
Total Sales and Use Tax Exemptions
Capital investment
Section 57-75-5 (f) of Mississippi Code Ann. (1972)
State of Mississippi
Sales and Use Tax
Tax Exemption
(no provisions for recapture)
$8,538,000
$0
$8,538,000
(none)
5421
Mississippi
MS
Rankin County
County
2020
Various abatement agreements
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Rankin County
Property Tax
Tax Abatement
(not specified)
$1,032,906
$0
$1,032,906
(none)
5422
Missouri
MO
City of Columbia
Municipality
2020
City of Columbia Lease with IBM
General Economic Development
(not specified)
Columbia, Missouri
(not specified)
(not specified)
(not specified)
$3,281
$2,591
$690
(none)
https://www.como.gov/finance/accounting/financial-reports/
6190
Missouri
MO
City of Columbia
Municipality
2020
Tax Increment Financing - Tiger Hotel Redevelopment
General Economic Development
(not specified)
Columbia, Missouri
(not specified)
(not specified)
(not specified)
$11,664
$0
$11,664
(none)
https://www.como.gov/finance/accounting/financial-reports/
6191
Missouri
MO
City of Columbia
Municipality
2020
Tax Increment Financing - Regency Hotel Redevelopment
General Economic Development
(not specified)
Columbia, Missouri
(not specified)
(not specified)
(not specified)
$24,384
$0
$24,384
(none)
https://www.como.gov/finance/accounting/financial-reports/
6192
Missouri
MO
City of Independence
Municipality
2020
Tax Increment Financing (TIF)
General Economic Development
Missouri Statuate 99.800 thorugh 99.865
City of Independence
Real Estate Tax; Sales Tax
Tax Increment Financing (TIF)
(not specified)
$8,312,611
$0
$8,312,611
(none)
https://issuu.com/cityofindepmo/docs/2019-20_acfr?fr=xKAE9_zU1NQ
6193
Missouri
MO
City of Independence
Municipality
2020
Chapter 100
General Economic Development
Chapter 100 Missouri Statute
City of Independence
Real Estate Tax
Tax Abatement/PILOT
(not specified)
$96,695
$0
$96,695
See CAFR for company-specific details
https://issuu.com/cityofindepmo/docs/2019-20_acfr?fr=xKAE9_zU1NQ
6194
Missouri
MO
City of Independence
Municipality
2020
Various tax abatements
Property improvements
Chapter 353 Missouri Statute
City of Independence
Real Estate Tax
Tax Abatement
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$83,637
$0
$83,637
See CAFR for company-specific details
https://issuu.com/cityofindepmo/docs/2019-20_acfr?fr=xKAE9_zU1NQ
6195
Missouri
MO
City of Kansas City
Municipality
2020
City Council Initiatives
Business attraction/retention/expansion
(not specified)
Kansas City, Missouri
Profits, Witholdings, Use, Utility, Conventions and Tourism Tax, Sales Tax
Tax diversion
by agreement
$6,045,000
$0
$6,045,000
(none)
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
6196
Missouri
MO
City of Kansas City
Municipality
2020
Sale/Leaseback - LCRA
Construction/rehabilitation
Sections 99.300 - 99.660 Revised Statutes of Missouri, et. seq.
Kansas City, Missouri
Property Tax
Tax Exemption
(not specified)
$314,000
$0
$314,000
(none)
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
6197
Missouri
MO
City of Kansas City
Municipality
2020
Land Bank of Kansas City
Redevelopment/revitalization
Sections 141.210 - 141.210 and 141.980 - 141.1015 Revised Statutes of Missouri.
Kansas City, Missouri
Property Tax
(not specified)
(not specified)
$67,000
$0
$67,000
(none)
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
6198
Missouri
MO
City of Kansas City
Municipality
2020
Urban Renewal Area
General Economic Development
Sections 99.300 - 99.660 Revised Statutes of Missouri, et. seq.
Kansas City, Missouri
Property Tax
Tax Abatement
(not specified)
$794,000
$0
$794,000
(none)
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
6199
Missouri
MO
City of Kansas City
Municipality
2020
Super Tax Increment Financing (TIF)
General Economic Development
Sections 99.800 - 99.865 Revised Statutes of Missouri
Kansas City, Missouri
Profits, Witholdings, Use, Utility, Conventions and Tourism Tax, Sales Tax
Tax diversion
(not specified)
$17,743,000
$0
$17,743,000
(none)
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
6200
Missouri
MO
City of Kansas City
Municipality
2020
Tax Increment Financing (TIF)
General Economic Development
Sections 99.800 - 99.865 Revised Statutes of Missouri
Kansas City, Missouri
Profits, Witholdings, Use, Utility, Sales Tax, Property Tax
Tax diversion
(not specified)
$62,493,000
$0
$62,493,000
(none)
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
6201
Missouri
MO
City of Kansas City
Municipality
2020
Chapter 100
Industrial development
Sections 100.010 - 100.200 Revised Statutes of Missouri
Kansas City, Missouri
Property Tax; Sales Tax
Tax abatement; Tax Exemption
The recipient is required to pay back some or all of the benefits received.
$2,182,000
$0
$2,182,000
(none)
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
6202
Missouri
MO
City of Kansas City
Municipality
2020
Enhanced Enterprise Zones
Job Creation/Retention
Sections 135.207 - 135.210 Revised Statutes of Missouri
Kansas City, Missouri
Property Tax
Tax Abatement
(not specified)
$494,000
$0
$494,000
(none)
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
6203
Missouri
MO
City of Kansas City
Municipality
2020
Sales/Leaseback Port KC
Job Creation/Retention
Chapter 68 Revised Statutes of Missouri
Kansas City, Missouri
Property Tax
Tax Exemption
(not specified)
$1,683,000
$0
$1,683,000
(none)
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
6204
Missouri
MO
City of Kansas City
Municipality
2020
Chapter 353
Property improvements
Chapter 353 Revised Statutes of Missouri
Kansas City, Missouri
Property Tax
Reduction in assessed value
The recipient is required to pay back some or all of the benefits received.
$2,266,000
$0
$2,266,000
(none)
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
6205
Missouri
MO
City of Kansas City
Municipality
2020
Planned Industrial Expansion Auth (PIEA) of KC
Redevelopment/revitalization
100.300-100.620 Revised Statutes of Missouri
PIEA of KC, MO
Property Tax
(not specified)
(not specified)
$4,537,000
$634,000
$3,903,000
(none)
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
6206
Missouri
MO
City of Springfield
Municipality
2020
Enhanced Enterprise Zone
Business attraction/retention/expansion
Sections 135.950 through 135.973 Revised Statutes of Missouri
Various governments
Real Property Tax
Tax Abatement
(not specified)
$2,293,103
$0
$2,293,103
Breakdown by government in ACFR
https://www.springfieldmo.gov/4961/Annual-Reports
6207
Missouri
MO
City of Springfield
Municipality
2020
Land Clearance for Redevelopment
Construction/rehabilitation
Sections 99.300 through 99.517 Revised Statutes of Missouri
Various governments
Real Property Tax
Tax Abatement
(not specified)
$1,338,235
$0
$1,338,235
Breakdown by government in ACFR
https://www.springfieldmo.gov/4961/Annual-Reports
6208
Missouri
MO
City of Springfield
Municipality
2020
Tax Increment Financing
General Economic Development
Sections 99.800 through 99.865 Revsied Statutes of Missouri
Various governments
Sales and Use Tax
Tax diversion
(not specified)
$684,296
$0
$684,296
Breakdown by government in ACFR
https://www.springfieldmo.gov/4961/Annual-Reports
6209
Missouri
MO
City of Springfield
Municipality
2020
Chapter 100 Industrial Development Bonds
Property improvements
Chapter 100 Revised Statutes of Missouri
Various governments
Real Property Tax; Personal Property Tax; Sales Tax
Tax Exemption
by agreement
$411,337
$0
$411,337
Breakdown by government in ACFR
https://www.springfieldmo.gov/4961/Annual-Reports
6210
Missouri
MO
City of Springfield
Municipality
2020
Chapter 353
Redevelopment/revitalization
Sections 99.800 through 99.865 Revised Statutes of Missouri
Various governments
Real Property Tax
Tax Abatement
(not specified)
$1,340,652
$0
$1,340,652
Breakdown by government in ACFR
https://www.springfieldmo.gov/4961/Annual-Reports
6211
Missouri
MO
City of St. Louis
Municipality
2020
Industrial Revenue Bond Transactions - Personal Property
General Economic Development
Statutory authority varies depending upon issuer of bonds; City of St. Louis, LCRA,City of St. Louis Port Authority or PIEA each have statutory authority.
City of St. Louis
Personal Property Tax; Merchants and Manufacturing Tax; Sales and Use Tax
Tax Exemption
By agreement, if any
$89,000
$0
$89,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
6212
Missouri
MO
City of St. Louis
Municipality
2020
Industrial Revenue Bond Transactions - Real Property
General Economic Development
Statutory authority varies depending upon issuer of bonds; City of St. Louis, LCRA,City of St. Louis Port Authority or PIEA each have statutory authority.
City of St. Louis
Real Property Tax
Tax Exemption
By agreement, if any
$115,000
$0
$115,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
6213
Missouri
MO
City of St. Louis
Municipality
2020
Enhanced Enterprise Zone Tax Incentives
General Economic Development (EZ)
Sections 135.950 to 135.973, RSMo; City Ordinance 67350 approved 12/11/06
City of St. Louis
Real Property Tax
Tax Exemption
By agreement, if any
$284,000
$0
$284,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
6214
Missouri
MO
City of St. Louis
Municipality
2020
Tax Increment Financing (TIF) - PILOT
General Economic Development (TIF)
Missouri's TIF Act (RSMo 99.800-99.865). Development area approved by ordinance.
St. Louis, Missouri
Real Property Tax
Payment in Lieu of Taxes (PILOT)
By redevelopment agreement
$4,912,000
$0
$4,912,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
6215
Missouri
MO
City of St. Louis
Municipality
2020
Tax Increment Financing (TIF) - Economic Activity Tax (EATS)
General Economic Development (TIF)
Missouri's TIF Act (RSMo 99.800- 99.865). Development area approved by ordinance.
St. Louis, Missouri
Economic Activities Tax
EATS
By redevelopment agreement
$12,512,000
$0
$12,512,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
6216
Missouri
MO
City of St. Louis
Municipality
2020
Chapter 100 - Planned Industrial Expansion Authority
Redevelopment/revitalization
Sections 353.010 – 353.190 RSMo; City Ordinance 54788 approved 12/11/1967
City of St. Louis
Real Property Tax
Reduction in assessed value
By agreement, if any
$12,000
$0
$12,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
6217
Missouri
MO
City of St. Louis
Municipality
2020
Chapter 99 - Commercial PILOT
Redevelopment/revitalization
Sections 99.700 to 99.715 RSMo or Sections 353.010 – 353.190; City Ordinance 45977 approved 2/18/52 RSMo; City Ordinance 45977 approved 2/18/52
City of St. Louis
Real Property Tax
Reduction in assessed value
By agreement, if any
$12,000
$0
$12,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
6218
Missouri
MO
City of St. Louis
Municipality
2020
Chapter 99 - Residential PILOT
Redevelopment/revitalization
Sections 99.700 to 99.715 RSMo or Sections 353.010 – 353.190 RSMo; City Ordinance 45977
City of St. Louis
Real Property Tax
Reduction in assessed value
By agreement, if any
$13,000
$0
$13,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
6219
Missouri
MO
City of St. Louis
Municipality
2020
Chapter 353 - Commercial
Redevelopment/revitalization
Sections 353.010 – 353.190 RSMo
City of St. Louis
Real Property Tax
Payment in Lieu of Taxes (PILOT)
By agreement, if any
$372,000
$0
$372,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
6220
Missouri
MO
City of St. Louis
Municipality
2020
Chapter 353 - Residential
Redevelopment/revitalization
Sections 353.010 – 353.190 RSMo
City of St. Louis
Real Property Tax
Payment in Lieu of Taxes (PILOT)
By agreement, if any
$406,000
$0
$406,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
6221
Missouri
MO
City of St. Louis
Municipality
2020
Chapter 353 - Residential
Redevelopment/revitalization
Sections 353.010 – 353.190 RSMo
City of St. Louis
Real Property Tax
Reduction in assessed value
By agreement, if any
$755,000
$0
$755,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
6222
Missouri
MO
City of St. Louis
Municipality
2020
Chapter 99 - Commercial
Redevelopment/revitalization
Sections 99.700 to 99.715 RSMo or Sections 353.010 – 353.190; City Ordinance 45977 approved 2/18/52 RSMo; City Ordinance 45977 approved 2/18/52
City of St. Louis
Real Property Tax
Reduction in assessed value
By agreement, if any
$1,044,000
$0
$1,044,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
6223
Missouri
MO
City of St. Louis
Municipality
2020
Chapter 99 - Residential
Redevelopment/revitalization
Sections 99.700 to 99.715 RSMo or Sections 353.010 – 353.190 RSMo; City Ordinance 45977
City of St. Louis
Real Property Tax
Reduction in assessed value
By agreement, if any
$1,096,000
$0
$1,096,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
6224
Missouri
MO
City of St. Louis
Municipality
2020
Chapter 353 - Commercial
Redevelopment/revitalization
Sections 353.010 – 353.190 RSMo
City of St. Louis
Real Property Tax
Reduction in assessed value
By agreement, if any
$1,130,000
$0
$1,130,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
6225
Missouri
MO
City of St. Louis
Municipality
2020
Industrial Revenue Bond Transactions - Earnings Tax Incentive Credits
Redevelopment/revitalization
Sections 70.210 to 70.320 RSMo.; Charter of the City of St. Louis
City of St. Louis
Earnings Tax
Reimbursement
By agreement, if any
$2,362,000
$0
$2,362,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
6226
Missouri
MO
Clay County
County
2020
Chapter 135/Enterprize Zones
Business
§§ 135.200-286 and 135.950-973 R.S.Mo
Various, see CAFR
Various Taxes
(not specified)
Tax Abatement
$15,747
$0
$15,747
(none)
6227
Missouri
MO
Clay County
County
2020
TIF- PILOT
General Economic Development
§ 99.800-99.866 R.S.Mo
Various, see CAFR
Various Taxes
(not specified)
TIF- PILOT
$133,017
$0
$133,017
(none)
6228
Missouri
MO
Clay County
County
2020
TIF - EATS
General Economic Development
§ 99.800-99.866 R.S.Mo
Various, see CAFR
Various Taxes
(not specified)
TIF
$4,675,678
$0
$4,675,678
(none)
6229
Missouri
MO
Clay County
County
2020
Chapter 100 - Industrial Development
Industrial Development Projects
§ 100.010-200 R.S.Mo
Various, see CAFR
Various Taxes
(not specified)
Tax Abatement
$45,474
$0
$45,474
(none)
6230
Missouri
MO
Clay County
County
2020
Chapter 353 - Urban Development
Urban Development/Blight
§ 353.010-190 R.S.Mo.
Various, see CAFR
Various Taxes
(not specified)
Tax Abatement
$13,435
$0
$13,435
(none)
6231
Missouri
MO
Columbia Public School District
School District
2020
City of Columbia Agreements
General Economic Development
Rasmi Sections 99.805 to 99.875
City of Columbia
Property Tax
TIF/PILOT
(not specified)
$239,522
$0
$239,522
Agreement with Regency Hotel.
6232
Missouri
MO
Columbia Public School District
School District
2020
Industrial Development Bonds - Boone County
General Economic Development
Missouri Constitution Article VI, Section 27 (b); RSMo. Sections 100.010 to 100.200
Boone County
Property Tax
TIF/PILOT
If commitments are not met; penalty payments are made by the recipient to the County.
$4,304,009
$1,423,060
$2,880,949
(none)
6233
Missouri
MO
Greene County
County
2020
Chap 100/Chap 353/TIF
General Economic Development
Sections 100.010â€100.200, RSMo
Multiple Cities, See CAFR
Property Tax, Sales Tax
(not specified)
(not specified)
$548,861
$29,363
$519,498
(none)
6234
Missouri
MO
Jackson County
County
2020
Multi-Abatement
General Economic Development
Multiple
Various cities in Jackson County, Missouri
Multiple
Tax Abatement
(not specified)
$703,226
$0
$703,226
(none)
https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports
6235
Missouri
MO
Jackson County
County
2020
Enhanced Enterprise Zone (EZ)
General Economic Development (EZ)
Chapter 135, RSMO
Various cities in Jackson County, Missouri
Property Tax
Tax Abatement
(not specified)
$145,728
$0
$145,728
(none)
https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports
6236
Missouri
MO
Jackson County
County
2020
Tax Increment Financing (PILOTS)
General Economic Development (TIF)
Chapter 99, RSMO
Various cities in Jackson County, Missouri
Real Property Tax
Tax diversion
(not specified)
$4,175,696
$0
$4,175,696
(none)
https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports
6237
Missouri
MO
Jackson County
County
2020
Tax Increment Financing (EATS)
General Economic Development (TIF)
Chapter 99, RSMO
Various cities in Jackson County, Missouri
Economic Activity Taxes
Tax diversion
(not specified)
$4,850,215
$0
$4,850,215
(none)
https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports
6238
Missouri
MO
Jackson County
County
2020
Chapter 100
Industrial development
Chapter 100, RSMO
Various cities in Jackson County, Missouri
Real and Personal Property Tax; Sales Tax
Tax abatement (industrial revenue bonds); Tax Exemption
(not specified)
$854,291
$0
$854,291
(none)
https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports
6239
Missouri
MO
Jackson County
County
2020
Chapter 99
Redevelopment/revitalization
Chapter 99, RSMO
Various cities in Jackson County, Missouri
Real Property Tax
Tax abatement (PILOT)
(not specified)
$208,813
$0
$208,813
(none)
https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports
6240
Missouri
MO
Jackson County
County
2020
Chapter 353
Redevelopment/revitalization
Chapter 353, RSMO
Various cities in Jackson County, Missouri
Property Tax
Tax abatement (PILOT)
(not specified)
$1,649,261
$0
$1,649,261
(none)
https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports
6241
Missouri
MO
Missouri
State
2020
Missouri Low Income Housing Tax Credit
Affordable Housing
Revised Statutes of Missouri Sections 135.350-135.363
State of Missouri
Income Tax; Corporate Franchise Tax; Insurance Premium Tax; Financial Institutions Tax; Express Company Tax
Tax Credit
The Missouri Housing Development Commission monitors the properties for compliance and reports non-compliance to the Internal Revenue Service and Missouri Department of Revenue. Property owners found to be out of compliance are subject to recapture through the provisions of Section 135.355, RSMo and IRS §42.
$131,706,000
$0
$131,706,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6242
Missouri
MO
Missouri
State
2020
Brownfield Remediation
Brownfield rehabilitation
Revised Statutes of Missouri Sections 447.700-447.718
State of Missouri
Income Tax; Corporate Franchise Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax
Tax Credit
(no provisions for recapture)
$9,645,000
$0
$9,645,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6243
Missouri
MO
Missouri
State
2020
Rebuilding Communities Tax Credit
Business attraction/retention/expansion
Revised Statutes of Missouri Sections 135.535
State of Missouri
Income Tax; Corporate Franchise Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax
Tax Credit
(no provisions for recapture)
$17,000
$0
$17,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6244
Missouri
MO
Missouri
State
2020
Business Use Incentives for Large-Scale Development
Business attraction/retention/expansion
Revised Statutes of Missouri Sections 100.700-100.850, RSMo
State of Missouri
Income Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax
Tax Credit
The Tax Credits are also subject to recapture if the company eliminates or announces its intention to eliminate all the new jobs at the project within 2 years of the first test date. If subject to recapture, the company shall, within 30 days following written demand from the Board, reimburse the Board in full for the face amount of the Tax Credits received from the date of execution of the program agreement to the date of such demand.
$8,898,000
$0
$8,898,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6245
Missouri
MO
Missouri
State
2020
Neighborhood Preservation Tax Credit
Construction/rehabilitation
Revised Statutes of Missouri Sections 135.475-135.487
State of Missouri
Income Tax; Corporate Franchise Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax
Tax Credit
If the Director determines that the residence was not in good faith intended for long-term owner occupancy, then the Director may revoke any Tax Credits issued and seek recovery of those credits pursuant to Section 620.017, RSMo.
$3,659,000
$0
$3,659,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6246
Missouri
MO
Missouri
State
2020
Business Facility Tax Credit
Facility expansion
Revised Statutes of Missouri Sections 135.100-135.150 and 135.258, RSMo
State of Missouri
Income Tax; Insurance Premium Tax; Insurance Company Retaliatory Tax
Tax Credit
(no provisions for recapture)
$7,556,000
$0
$7,556,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6247
Missouri
MO
Missouri
State
2020
Enhanced Enterprise Zone
General Economic Development (EZ)
Sections 135.950-135.973, RSMo
State of Missouri
Income Tax
Tax Credit
(no provisions for recapture)
$4,716,000
$0
$4,716,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6248
Missouri
MO
Missouri
State
2020
Historic Preservation Tax Credit
Historic Preservation
Revised Statutes of Missouri Sections 253.545-253.561
State of Missouri
Income Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax
Tax Credit
(no provisions for recapture)
$88,487,000
$0
$88,487,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6249
Missouri
MO
Missouri
State
2020
Development Tax Credit
Job Creation/Retention
Revised Statutes of Missouri Sections 32.100-32.125
State of Missouri
Income Tax; Corporate Franchise Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax; Express Company Tax
Tax Credit
(no provisions for recapture)
$175,000
$0
$175,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6250
Missouri
MO
Missouri
State
2020
Missouri Works - Job Retention Training
Job Creation/Retention
Revised Statutes of Missouri Sections 620.800-620.809
State of Missouri
Withholding Tax
Tax diversion
Recapture provisions apply in accordance with Section 620.017, RSMo in which the recipient shall repay training funds under these programs if the jobs included in the project are moved out of Missouri or are eliminated within five years of the date the project is approved by DED.
$2,906,000
$0
$2,906,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6251
Missouri
MO
Missouri
State
2020
Missouri Works - New Jobs Training
Job Creation/Retention
Revised Statutes of Missouri Sections 620.800-620.809
State of Missouri
Withholding Tax
Tax diversion
Recapture provisions apply in accordance with Section 620.017, RSMo in which the recipient shall repay training funds under these programs if the jobs included in the project are moved out of Missouri or are eliminated within five years of the date the project is approved by DED.
$3,674,000
$0
$3,674,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6252
Missouri
MO
Missouri
State
2020
Missouri Quality Jobs
Job Creation/Retention
Revised Statutes of Missouri Sections 620.1875-620.1890
State of Missouri
Income Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax
Tax Credit
(no provisions for recapture)
$37,669,000
$0
$37,669,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6253
Missouri
MO
Missouri
State
2020
Missouri Works - Business Incentives
Job Creation/Retention
Revised Statutes of Missouri Sections Sections 620.2000-620.2020
State of Missouri
Income Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax
Tax Credit
Taxes may be recaptured due to misrepresentation, out-of-state relocation, or failure to file an annual report. The agreement requires 100% of the benefits received to be repaid within 60 days for misrepresentation or out-of state location or one year for failure to file an annual report.
$113,472,000
$0
$113,472,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6254
Missouri
MO
Missouri
State
2020
Missouri Manufacturing Jobs Act
Manufacturing development
Revised Statutes of Missouri Sections Section 620.1910
State of Missouri
Withholding Tax
Tax diversion
(no provisions for recapture)
$13,840,000
$0
$13,840,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6255
Missouri
MO
Missouri
State
2020
Amateur Sports Ticket Sales Tax Credit
Sports and other mega events
Revised Statutes of Missouri Sections 67.3000
State of Missouri
Income Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax
Tax Credit
(no provisions for recapture)
$1,392,000
$0
$1,392,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6256
Missouri
MO
Missouri
State
2020
Data Center Sales Tax Exemption
Technology (data center)
Section 144.810, RSMo
State of Missouri
Sales and Use Tax
Tax Exemption
(no provisions for recapture)
Confidential under RSMo. Section 32.057
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6257
Missouri
MO
North Kansas City School District 74
School District
2020
Village of Claycomo Tax Abatements
General Economic Development
RSMo. Chapter 100
Village of Claycomo
Property Tax
Tax Exemption
Failing to meet these standards may result in the company repaying a portion of the abated taxes.
$144,906
$0
$144,906
(none)
https://www.nkcschools.org/Page/4525
6258
Missouri
MO
North Kansas City School District 74
School District
2020
City of Gladstone Tax Abatements
General Economic Development
RSMo. Chapter 100
City of Gladstone
Property Tax
Tax Exemption
Failing to meet these standards may result in the company repaying a portion of the abated taxes.
$628,448
$0
$628,448
(none)
https://www.nkcschools.org/Page/4525
6259
Missouri
MO
North Kansas City School District 74
School District
2020
North Kansas City Tax Abatements
General Economic Development
RSMo. Sections 99.800 to 99.865; RSMo. Sections 100.010 to 100.200; RSMo. Chapter 353
City of North Kansas City
Property Tax
Tax Exemption; Tax Diversion; not specified
Failing to meet these standards may result in the company repaying a portion of the abated taxes.; Recapture of abated taxes may occur if the recipient does not fulfill their commitments under the redevelopment plan agreements.
$2,135,663
$0
$2,135,663
(none)
https://www.nkcschools.org/Page/4525
6260
Missouri
MO
North Kansas City School District 74
School District
2020
Kansas City Tax Abatements
General Economic Development
RSMo. Sections 99.800 to 99.865; RSMo. Sections 100.010 to 100.200; RSMo. Chapter 353
Kansas City, MO
Property Tax
Tax Exemption; Tax Diversion; not specified
(not specified)
$9,457,645
$0
$9,457,645
(none)
https://www.nkcschools.org/Page/4525
6261
Missouri
MO
Rockwood R-VI School District
School District
2020
Various Property Tax Abatement Programs
General Economic Development
(not specified)
St. Louis County
Property Tax
(not specified)
(not specified)
$83,010
$0
$83,010
CAFR deemed immaterial.
https://www.rsdmo.org/site/handlers/filedownload.ashx?moduleinstanceid=4398&dataid=38383&FileName=2020%20Comprehensive%20Annual%20Financial%20Report.pdf
6262
Missouri
MO
Springfield R-XII School District
School District
2020
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Greene County MO
Property Tax
(not specified)
(not specified)
$3,937,286
$382,466
$3,554,820
(none)
https://www.sps.org/Page/4706
6263
Missouri
MO
St Louis Public School District Transitional District
School District
2020
Various Tax Abatment Programs
General Economic Development
Various, see CAFR
St Louis MO
Property Tax
(not specified)
(not specified)
$34,771,672
$0
$34,771,672
See CAFR for program specifics
https://www.slps.org/domain/10
6264
Missouri
MO
St. Charles County
County
2020
Dispatch and Alarm Abatements
(not specified)
(not specified)
Various Cities
Property Tax
(not specified)
(not specified)
$65,288
$0
$65,288
(none)
https://www.sccmo.org/Archive.aspx?AMID=57
6265
Missouri
MO
St. Charles County
County
2020
Road and Bridge Abatements
(not specified)
(not specified)
Various Cities
Property Tax
(not specified)
(not specified)
$339,498
$0
$339,498
(none)
https://www.sccmo.org/Archive.aspx?AMID=57
6266
Missouri
MO
St. Louis County
County
2020
Industrial Development Bonds
Job Creation/Retention
Chapter 100 Bonds: Article VI, Section 27(b) of the Missouri Constitution and Sections 100.010 to 100.200 of the Revised Statutes of Missouri
St. Louis County
Property Tax
Tax abatement (industrial revenue bonds)
(not specified)
$823,504
$0
$823,504
(none)
6267
Missouri
MO
St. Louis County
County
2020
Urban Redevelopment Corporations
Redevelopment/revitalization
Chapter 353 of the Revised Statutes of Missouri
St. Louis County
Property Tax
Tax Abatement
(not specified)
$43,398
$0
$43,398
(none)
https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/
6268
Missouri
MO
St. Louis County
County
2020
Urban Redevelopment Corporations
General Economic Development
(not specified)
Other localities within St. Louis County, Missouri
Property Tax
Tax Abatement
(not specified)
$976,434
$0
$976,434
See CAFR for jurisdiction-specific details
https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/
6269
Missouri
MO
St. Louis County
County
2020
Enhanced Enterprise Zone
General Economic Development (EZ)
Section 135.950 to 135.973 of the Revised Statutes of Missour
Other localities within St. Louis County, Missouri
Real Property Tax
Tax Exemption
(not specified)
$28,829
$0
$28,829
See CAFR for jurisdiction-specific details
https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/
6270
Missouri
MO
St. Louis County
County
2020
Industrial Development Bonds
Job Creation/Retention
Chapter 100 Bonds: Article VI, Section 27(b) of the Missouri Constitution and Sections 100.010 to 100.200 of the Revised Statutes of Missouri
Other localities within St. Louis County, Missouri
Property Tax
Tax abatement (industrial revenue bonds)
(not specified)
$347,327
$0
$347,327
See CAFR for jurisdiction-specific details
https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/
6271
Missouri
MO
St. Louis County
County
2020
Land Clearance Redevelopemnt Authority
Redevelopment/revitalization
Section 99.300 to 99.660 of the Revised Statutes of Missouri
Other localities within St. Louis County, Missouri
Real Property Tax
Assessment value freeze
(not specified)
$25,480
$0
$25,480
See CAFR for jurisdiction-specific details
https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/
6272
Montana
MT
Bozeman School District
School District
2020
New or Expanding Industry
General Economic Development
MCA 15-24-14
Gallatin County
Personal Property Tax; Real Property Tax
Tax Abatement
If Property Tax were abated, but the taxpayer did not meet the eligibility requirements, the recapture amount is equal to the amount of taxes avoided, plus interest and penalties for nonpayment of Property Tax.
$2,297
$0
$2,297
(none)
https://www.bsd7.org/
6485
Montana
MT
Butte Silver Bow City and County
City/County
2020
Remodeling, Reconstruction or Expansion of Buildings and Structures
Construction/rehabilitation
Council Resolution 16-35, under section 15-24-1502 of the Montana Code Annotated
Butte Silver Bow City and County
Property Tax
Tax Abatement
Must pay penalty plus interest
$29,739
$0
$29,739
(none)
https://www.co.silverbow.mt.us/2032/Annual-Comprehensive-Financial-Report
6486
Montana
MT
Flathead County
County
2020
New & Expanding Business
General Economic Development
Montana Code Annotated, Title 15, Chapter 24, Part 1
Property Tax
Tax Abatement
Tax Abatement
$55,106
$0
$55,106
(none)
https://flathead.mt.gov/department-directory/finance#
6487
Montana
MT
Gallatin County
County
2020
New & Expanding Business
General Economic Development
Montana Code Annotated, Title 15, Chapter 24, Part 14,
Gallatin County
Property Tax
Tax Abatement
Tax Abatement
$32,166
$0
$32,166
(none)
https://gallatincomt.virtualtownhall.net/finance-department/pages/annual-audit-reports
6488
Montana
MT
Helena School District
School District
2020
Various Tax Abatements
General Economic Development
MCA 15-24-14
Lewis and Clark County
Property Tax
Tax Abatement
Property Tax abated by this section are subject to recapture if the ownership does not add at least $50,000 worth of qualifying improvements or modernized processes within the first two years in which these benefits are provided.
$52,439
$0
$52,439
See CACFR for company specific amounts, about half the abatemetns are for Boeing.
https://helenaschools.org/departments/business-finance/
6489
Montana
MT
Montana
State
2020
Montana Board of Investments Commercial Loan Program
Job Creation/Retention
(not specified)
State of Montana
Corporate Income Tax; Individual Income Tax
Tax Credit
BOI may increase the interest rate commensurate with the number of jobs eliminated if the borrower eliminates 10 or more qualifying jobs.
$13,955,000
$0
$13,955,000
(none)
https://sfsd.mt.gov/SAB/acfr/index
6490
Montana
MT
Yellowstone County
County
2020
Various County Tax Abatement Agreements
General Economic Development
Title 15, chapter 10, 20-9-331, 20- Title 15, chapter 10, 20-9-331, 20-9-333, or 20-9-360 MCA
Yellowstone County
Property Tax
Tax Abatement
Yes
$1,376,647
$0
$1,376,647
CAFR reports losses to cities and school districts due to the county's agreements
https://www.yellowstonecountymt.gov/finance/CompRpt/compreport22/index.asp
6491
Nebraska
NE
City of Bellevue
Municipality
2020
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Bellevue, Nebraska
Property Tax
Tax Increment Financing (TIF)
(not specified)
$78,000
$0
$78,000
(none)
https://www.bellevue.net/departments/finance/documents-forms-reports
6651
Nebraska
NE
City of Grand Island
Municipality
2020
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Grand Island, Nebraska
(not specified)
(not specified)
(not specified)
$2,500,000
$0
$2,500,000
(none)
https://www.grand-island.com/departments/finance/monthly-financial-statements/city-financial-statements
6652
Nebraska
NE
City of Kearney
Municipality
2020
Community Development Act
General Economic Development
(not specified)
Kearney, Nebraska
(not specified)
(not specified)
(not specified)
$103,949
$0
$103,949
(none)
6653
Nebraska
NE
City of Kearney
Municipality
2020
Nebraska Advantage Act and the Employment and Investment Growth Act
General Economic Development
(not specified)
Boone County, Nebraska
(not specified)
(not specified)
(not specified)
$278,126
$0
$278,126
(none)
6654
Nebraska
NE
City of Lincoln
Municipality
2020
Tax Increment Financing (TIF)
General Economic Development (TIF)
Neb.Rev.Stat. SS 18-2101 through 18-2150
Lincoln, Nebraska
Property Tax - TIF
(not specified)
(not specified)
$1,829,096
$0
$1,829,096
(none)
6655
Nebraska
NE
City of Lincoln
Municipality
2020
Employment and Investment Growth Act; Nebraska Advantage Act
Job Creation/Retention
Neb.Rev.Stat. SS 77-4101 et. seq
Lincoln, Nebraska
Sales Tax
(not specified)
(not specified)
$1,164,989
$0
$1,164,989
(none)
6656
Nebraska
NE
City of Omaha
Municipality
2020
Tax Increment Financing (TIF) Program
General Economic Development (TIF)
Nebraska Statute Article 21, Section 18-2101 - 2144
City of Omaha
Property Tax
Tax Rebate
(N/A - TIF)
$7,706,000
$0
$7,706,000
(none)
https://finance.cityofomaha.org/
6657
Nebraska
NE
City of Omaha
Municipality
2020
Employment and Investment Growth Act
Job Creation/Retention
State Legislative Bills 775 and 312
City of Omaha
Sales Tax
Tax Credit; tax refund
(not specified)
$18,727,000
$0
$18,727,000
(none)
https://finance.cityofomaha.org/
6658
Nebraska
NE
Douglas County
County
2020
Tax Increment Financing (TIF)
Blight
State Statute §18-2101 through §18-2150
Unspecified
Property Tax
Tax Increment Financing (TIF)
(not specified)
$5,852,000
$0
$5,852,000
(none)
https://www.douglascountyclerk.org/finance-division/county-financial-reports
6659
Nebraska
NE
Lancaster County
County
2020
Various Tax Abatement Programs
General Economic Development
(not specified)
Various, see CAFR
Property Tax
Tax Abatement
(not specified)
$1,666,823
$0
$1,666,823
(none)
https://www.lancaster.ne.gov/Archive.aspx?AMID=44
6660
Nebraska
NE
Nebraska
State
2020
The Affordable Housing Tax Credit Act
Affordable Housing
Nebraska Revised Statutes s. 77-2501 through 77-2507
State of Nebraska
Income Tax
Tax Credit
The credits are subject to recapture in proportion to the percentage of recapture or disallowance of the related recaptured federal LIHTC.
Undisclosed for confidentiality
https://das.nebraska.gov/accounting/fin-report.html
6661
Nebraska
NE
Nebraska
State
2020
Beginner Farmer Tax Credit Act
Agricultural development
Nebraska Revised Statutes s. 77-5201 through 77-5215
State of Nebraska
Income Tax; Personal Property Tax
Tax Credit; Tax Exemption
(not specified)
$1,677,000
$0
$1,677,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6662
Nebraska
NE
Nebraska
State
2020
Nebraska Advantage Microenterprise Tax Credit Act
Business attraction/retention/expansion
Nebraska Revised Statutes s. 77-5901 through 77-5908
State of Nebraska
Income Tax
Tax Credit
(no provisions for recapture)
$623,000
$0
$623,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6663
Nebraska
NE
Nebraska
State
2020
Nebraska Advantage Rural Development Act
Business attraction/retention/expansion
Nebraska Revised Statutes s. 77-27, 187 through 77-27.196.01
State of Nebraska
Sales and Use Tax; Income Tax
Tax Credit; Tax refund
If a taxpayer with a livestock modernization project fails to attain 75% of investment estimates, all benefits will be recaptured.
$1,916,000
$0
$1,916,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6664
Nebraska
NE
Nebraska
State
2020
Angel Investment Tax Credit
Capital investment
Nebraska Revised Statutes s. 77-6301 Tourism 77-6310
State of Nebraska
(not specified)
Tax Credit
These credits are subject to recapture if the investment is not held in the small business for at least three years. LB 344, operative August 1, 2019, terminated the Angel Investment Tax Credit Act after calendar year 2019. No Tax Credits may be allocated after that calendar year.
$6,127,000
$0
$6,127,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6665
Nebraska
NE
Nebraska
State
2020
Invest Nebraska Act
Capital investment
Nebraska Revised Statutes s. 77-5501 through 77-5544
State of Nebraska
Income Tax; Withholding
Tax Credit; Tax refund
(not specified)
Undisclosed for confidentiality
https://das.nebraska.gov/accounting/fin-report.html
6666
Nebraska
NE
Nebraska
State
2020
Community Development Assistance Act
Community development
Nebraska Revised Statutes s. 13-201 through 13-208
State of Nebraska
Income Tax; Premium Tax; Franchise Tax
Tax Credit
(no provisions for recapture)
$108,000
$0
$108,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6667
Nebraska
NE
Nebraska
State
2020
New Market Job Growth Investment Tax Credit
Community development
Nebraska Revised Statutes s. 77-1101 through 77-1119
State of Nebraska
Income Tax; Insurance Premium Tax; Franchise Tax
Tax Credit
The Act provides that credits may be recaptured in several situations. First, credits may be recaptured if any amount of the federal qualified equity investment credit is recaptured. Second, credits may be recaptured if the CDE redeems or repays some or all of the principle of the investment prior to the last credit allowance date. Finally, credits may be recaptured if the CDE fails to invest pursuant to, and satisfy the requirements of, the program and maintain its investment in a qualified lowincome community investment in Nebraska until the last credit allowance date.
$12,082,000
$0
$12,082,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6668
Nebraska
NE
Nebraska
State
2020
Nebraska Job Creation and Mainstreet Revitalization Act
Historic Preservation
Nebraska Revised Statutes s. 77-2901 through 77-2912
State of Nebraska
Income Tax; Insurance Premium Tax
Tax Credit
If at any time during the five years after the improvement to the property is placed in service, the State Historical Preservation Officer determines that the property is the subject of work not in substantial conformance with the approved application or the documents from which the Tax Credit was calculated, Tax Credits may be recaptured from the property owner.
$4,559,000
$0
$4,559,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6669
Nebraska
NE
Nebraska
State
2020
Employment and Investment Growth
Job Creation/Retention
Nebraska Revised Statutes s. 77-4101 through 77-4113
State of Nebraska
Sales and Use Tax; Personal Property Tax; Income Tax
Tax refund; Tax Credit
Benefits will be recaptured if the minimum levels of investment or employment are not maintained for all years during the seven-year entitlement period. Under recapture, for each year the levels are not maintained, the taxpayer cannot earn new Tax Credits or claim direct refunds of sales and use taxes for investments made during the year. The State will also assess a portion of benefits already received and retain a portion of subsequent tax offsets or refunds to recover the portion of benefits subject to recapture. For each year of recapture, the length of the property Tax Exemption will be reduced by one year.
$45,399,000
$0
$45,399,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6670
Nebraska
NE
Nebraska
State
2020
Nebraska Advantage Rural Development Act
Job Creation/Retention
Nebraska Revised Statutes s. 77-5701 through 77-5735
State of Nebraska
Sales and Use Tax; Personal Property Tax; Real Property Tax; Withholding
Tax refund; Tax Credit; Tax Exemption
Benefits will be recaptured if the minimum levels of investment or employment are not maintained for all years during the entitlement period. Under recapture, for each year the levels are not maintained, the taxpayer cannot earn new Tax Credits or claim direct refunds of sales and use tax for investments made during the year. The State will also recapture a portion of benefits already received and retain a portion of subsequent tax offsets or refunds to recover the portion of benefits subject to recapture.
$184,005,000
$0
$184,005,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6671
Nebraska
NE
Omaha Public Schools
School District
2020
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Bellevue
Property Tax
Tax Diversion
(not specified)
$122
$0
$122
(none)
6672
Nebraska
NE
Omaha Public Schools
School District
2020
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Omaha
Property Tax
Tax Diversion
(not specified)
$19,832
$0
$19,832
(none)
6673
Nebraska
NE
Papillion-Lavista School District 27
School District
2020
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of La Vista
Property Tax
Tax Diversion
(not specified)
$74,225
$0
$74,225
Abatement granted by Community Redevelopment Authority. Used for the stated purpose of installation of sidewalks, street furniture, and sidewalk landscaping with the development of commercial space and multifamily units, as well as private, structured parking spaces.
6674
Nevada
NV
Carson City
County
2020
Various Tax Abatements
General Economic Development
Nevada Revised Statutes (NRS) Chapter 279
Sales Tax, Business Tax
Tax rebate
(not specified)
$569,844
$0
$569,844
See CAFR doe company specific details
https://www.carson.org/government/budget-financial-information
7194
Nevada
NV
City of Henderson
Municipality
2020
Redevelopment Area Owner Participation Agreement
General Economic Development
Nevada Revised Statutes 279
City of Henderson
Property Tax
Tax sharing
(not specified)
$8,059,852
$0
$8,059,852
(none)
https://www.cityofhenderson.com/government/departments/finance/financial-statements
7195
Nevada
NV
City of Henderson
Municipality
2020
State of Nevada Tax Abatement Program (Data center)
Technology (data center)
Nevada Revised Statutes 360.754
State of Nevada
Property Tax; Sales and Use Tax
(not specified)
(not specified)
$498,495
$0
$498,495
(none)
https://www.cityofhenderson.com/government/departments/finance/financial-statements
7196
Nevada
NV
City of Henderson
Municipality
2020
State of Nevada Tax Abatement Program (Energy)
Energy production
Nevada Revised Statutes 701A
State of Nevada
Property Tax; Sales and Use Tax
(not specified)
(not specified)
$335,368
$0
$335,368
(none)
https://www.cityofhenderson.com/government/departments/finance/financial-statements
7197
Nevada
NV
City of Henderson
Municipality
2020
State of Nevada Tax Abatement Program (Machinery/equipment)
General Economic Development
Nevada Revised Statutes 374.357
State of Nevada
Sales and Use Tax
(not specified)
(not specified)
$310,526
$0
$310,526
(none)
https://www.cityofhenderson.com/government/departments/finance/financial-statements
7198
Nevada
NV
City of Henderson
Municipality
2020
State of Nevada Tax Abatement Program (Aviation)
Technology (aviation)
Nevada Revised Statutes 360.753
State of Nevada
Personal Property Tax; Sales and Use Tax
(not specified)
(not specified)
$22,227
$0
$22,227
(none)
https://www.cityofhenderson.com/government/departments/finance/financial-statements
7199
Nevada
NV
City of Las Vegas
Municipality
2020
State of Nevada Tax Abatement Program (Data center)
Technology (data center)
Nevada Revised Statutes 360.754
State of Nevada
Property Tax; Sales and Use Tax
Tax Abatement
(not specified)
$1,122,166
$0
$1,122,166
(none)
https://www.lasvegasnevada.gov/Government/Departments/Finance
7200
Nevada
NV
City of Las Vegas
Municipality
2020
State of Nevada Tax Abatement Program (Energy)
Energy production
Nevada Revised Statutes 701A
State of Nevada
Property Tax; Sales and Use Tax
Tax Abatement
(not specified)
$754,949
$0
$754,949
(none)
https://www.lasvegasnevada.gov/Government/Departments/Finance
7201
Nevada
NV
City of Las Vegas
Municipality
2020
State of Nevada Tax Abatement Program (Machinery/equipment)
General Economic Development
Nevada Revised Statutes 374.357
State of Nevada
Sales and Use Tax
Tax Abatement
(not specified)
$699,028
$0
$699,028
(none)
https://www.lasvegasnevada.gov/Government/Departments/Finance
7202
Nevada
NV
City of Las Vegas
Municipality
2020
State of Nevada Tax Abatement Program (Aviation)
Technology (aviation)
Nevada Revised Statutes 360.753
State of Nevada
Personal Property Tax; Sales and Use Tax
Tax Abatement
(not specified)
$50,035
$0
$50,035
(none)
https://www.lasvegasnevada.gov/Government/Departments/Finance
7203
Nevada
NV
City of North Las Vegas
Municipality
2020
State of Nevada Tax Abatement Program (Data center)
Technology (data center)
Nevada Revised Statutes 360.754
State of Nevada
Sales and Use Tax
(not specified)
(not specified)
$287,066
$0
$287,066
(none)
http://www.cityofnorthlasvegas.com/departments/finance/cafr.php
7204
Nevada
NV
City of North Las Vegas
Municipality
2020
State of Nevada Tax Abatement Program (Energy)
Energy production
Nevada Revised Statutes 701A
State of Nevada
Sales and Use Tax
(not specified)
(not specified)
$193,126
$0
$193,126
(none)
http://www.cityofnorthlasvegas.com/departments/finance/cafr.php
7205
Nevada
NV
City of North Las Vegas
Municipality
2020
State of Nevada Tax Abatement Program (Machinery/equipment)
General Economic Development
Nevada Revised Statutes 374.357
State of Nevada
Sales and Use Tax
(not specified)
(not specified)
$178,821
$0
$178,821
(none)
http://www.cityofnorthlasvegas.com/departments/finance/cafr.php
7206
Nevada
NV
City of North Las Vegas
Municipality
2020
State of Nevada Tax Abatement Program (Aviation)
Technology (aviation)
Nevada Revised Statutes 360.753
State of Nevada
Sales and Use Tax
(not specified)
(not specified)
$12,800
$0
$12,800
(none)
http://www.cityofnorthlasvegas.com/departments/finance/cafr.php
7207
Nevada
NV
City of Reno
Municipality
2020
State of Nevada Tax Abatement Program (Machinery/equipment)
General Economic Development
Nevada Revised Statutes 374.357
State of Nevada
Sales and Use Tax
(not specified)
(not specified)
$1,187,144
$0
$1,187,144
(none)
https://www.reno.gov/government/departments/finance/financial-reports
7208
Nevada
NV
City of Reno
Municipality
2020
State of Nevada Tax Abatement Program (Energy)
Energy production
Nevada Revised Statutes 701A
State of Nevada
Property Tax; Sales and Use Tax
(not specified)
(not specified)
$382,337
$0
$382,337
(none)
https://www.reno.gov/government/departments/finance/financial-reports
7209
Nevada
NV
City of Reno
Municipality
2020
State of Nevada Tax Abatement Program (Aviation)
Technology (aviation)
Nevada Revised Statutes 360.753
State of Nevada
Personal Property Tax; Sales and Use Tax
(not specified)
(not specified)
$97,451
$0
$97,451
(none)
https://www.reno.gov/government/departments/finance/financial-reports
7210
Nevada
NV
City of Reno
Municipality
2020
State of Nevada Tax Abatement Program (Data center)
Technology (data center)
Nevada Revised Statutes 360.754
State of Nevada
Property Tax; Sales and Use Tax
(not specified)
(not specified)
$60,741
$0
$60,741
(none)
https://www.reno.gov/government/departments/finance/financial-reports
7211
Nevada
NV
City of Sparks
Municipality
2020
State of Nevada Tax Abatement Program (Machinery/equipment)
General Economic Development
Nevada Revised Statutes 374.357
State of Nevada
Sales and Use Tax
(not specified)
(not specified)
$470,385
$0
$470,385
(none)
7212
Nevada
NV
City of Sparks
Municipality
2020
State of Nevada Tax Abatement Program (Energy)
Energy production
Nevada Revised Statutes 701A
State of Nevada
Property Tax; Sales and Use Tax
(not specified)
(not specified)
$151,494
$0
$151,494
(none)
7213
Nevada
NV
City of Sparks
Municipality
2020
State of Nevada Tax Abatement Program (Aviation)
Technology (aviation)
Nevada Revised Statutes 360.753
State of Nevada
Personal Property Tax; Sales and Use Tax
(not specified)
(not specified)
$38,613
$0
$38,613
(none)
7214
Nevada
NV
City of Sparks
Municipality
2020
State of Nevada Tax Abatement Program (Data center)
Technology (data center)
Nevada Revised Statutes 360.754
State of Nevada
Property Tax; Sales and Use Tax
(not specified)
(not specified)
$24,067
$0
$24,067
(none)
7215
Nevada
NV
Clark County
County
2020
Data Center
General Economic Development
NRS 360.754
State of Nevada
Property Tax; Sales and Use Tax
Partial abatement
(not specified)
$1,636,142
$0
$1,636,142
(none)
https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php
7216
Nevada
NV
Clark County
County
2020
Renewable Energy
Energy production
NRS 701A.370
State of Nevada
Property Tax; Sales and Use Tax
Partial abatement
(not specified)
$1,100,731
$0
$1,100,731
(none)
https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php
7217
Nevada
NV
Clark County
County
2020
Standard
General Economic Development
NRS 374.357
State of Nevada
Sales and Use Tax
Partial abatement
(not specified)
$1,019,197
$0
$1,019,197
(none)
https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php
7218
Nevada
NV
Clark County
County
2020
Aviation
Technology (aviation)
NRS 360.753
State of Nevada
Personal Property Tax; Sales and Use Tax
Partial abatement
(not specified)
$72,953
$0
$72,953
(none)
https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php
7219
Nevada
NV
Clark County School District
School District
2020
Various State of Nevada Tax Abatements
General Economic Development
Nevada Revised Statutes 360.753; 360.754; 701A.370; 374.357; 360.965
State of Nevada
Local School Support Tax (Sales and Use Tax)
(not specified)
(not specified)
$11,168,215
$0
$11,168,215
(none)
7220
Nevada
NV
Elko County
County
2020
Renewable Energy
Energy production
(not specified)
State of Nevada
Property Tax
Tax Abatement
(not specified)
$514,647
$0
$514,647
(none)
7221
Nevada
NV
Lyon County
County
2020
Various Tax Abatments - State of NV
General Economic Development
(not specified)
State of Nevada
Sales Tax, Property Tax
Tax Abatement
(not specified)
$106,873
$0
$106,873
(none)
https://www.lyon-county.org/228/Comptroller
7222
Nevada
NV
Nevada
State
2020
Transferable Tax Credits
Capital investment
Nevada Revised Statutes 231.1555
State of Nevada
Gaming Tax
Tax Credit
(no provisions for recapture)
$22,250,000
$0
$22,250,000
(none)
https://controller.nv.gov/FinRpts/CAFR/ACFR/
7223
Nevada
NV
Nevada
State
2020
Green Building Tax Abatements
Environmental protection
multiple
State of Nevada
Personal Property Tax
Tax Abatement
The abatement terminates if it is determined that the building or other structure has ceased to meet the equivalent of the Silver Level or higher.
$5,094,000
$0
$5,094,000
multiple programs - see CAFR for more details
https://controller.nv.gov/FinRpts/CAFR/ACFR/
7224
Nevada
NV
Nevada
State
2020
Tax Abatements for Businesses
Business attraction/retention/expansion
multiple
State of Nevada
Sales and Use Tax; Modified Business Tax; Real and Personal Property Tax
Tax Credit; tax abatement
(not specified)
$3,073,000
$0
$3,073,000
multiple programs - see CAFR for more details
https://controller.nv.gov/FinRpts/CAFR/ACFR/
7225
Nevada
NV
Nevada
State
2020
Capital Investments of at least $3.5 Billion Tax Abatement
Business attraction/retention/expansion
Nevada Revised Statutes 360.945
State of Nevada
Modified Business Tax; Insurance Premium Tax; Gaming Percentage Fee Tax
Tax Abatement
(no provisions for recapture)
$1,341,000
$0
$1,341,000
(none)
https://controller.nv.gov/FinRpts/CAFR/ACFR/
7226
Nevada
NV
Nevada
State
2020
Renewable Energy Tax Abatements
Energy production
multiple
State of Nevada
Sales and Use Tax; Real and Personal Property Tax
Tax Exemption
(not specified)
$1,007,000
$0
$1,007,000
multiple programs - see CAFR for more details
https://controller.nv.gov/FinRpts/CAFR/ACFR/
7227
Nevada
NV
Washoe County
County
2020
Renewable Energy
Energy production
(not specified)
State of Nevada
Local Option Taxes
Tax Abatement
(not specified)
$1,332,854
$0
$1,332,854
(none)
7228
Nevada
NV
Washoe County
County
2020
Aviation
General Economic Development
(not specified)
State of Nevada
Local Option Taxes
Tax Abatement
(not specified)
$339,723
$0
$339,723
(none)
7229
Nevada
NV
Washoe County
County
2020
Data Center
General Economic Development
(not specified)
State of Nevada
Local Option Taxes
Tax Abatement
(not specified)
$211,746
$0
$211,746
(none)
7230
Nevada
NV
Washoe County
County
2020
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
Tax Abatement
(not specified)
$4,138,466
$0
$4,138,466
(none)
7231
Nevada
NV
Washoe County School District
School District
2020
Aviation
General Economic Development
NRS 360.754
State of Nevada
Personal Property Tax; Sales and Use Tax
Tax Abatement
(not specified)
$246,218
$0
$246,218
(none)
https://www.washoeschools.net/Page/548
7232
Nevada
NV
Washoe County School District
School District
2020
Data Center
Data Centers
NRS 369.754
State of Nevada
Personal Property Tax; Sales and Use Tax
Tax Abatement
(not specified)
$216,767
$0
$216,767
(none)
https://www.washoeschools.net/Page/548
7233
Nevada
NV
Washoe County School District
School District
2020
Renewable Energy
Energy production
NRS 701A.370
State of Nevada
Personal Property Tax; Sales and Use Tax
Tax Abatement
(not specified)
$1,049,584
$0
$1,049,584
(none)
https://www.washoeschools.net/Page/548
7234
Nevada
NV
Washoe County School District
School District
2020
Standard
Business attraction/retention/expansion
Nevada Revised Statutes 374.357
State of Nevada
(not specified)
(not specified)
(not specified)
$4,236,600
$0
$4,236,600
(none)
https://www.washoeschools.net/Page/548
7235
New Hampshire
NH
City of Manchester
Municipality
2020
Community Revitalization Tax Relief Incentive
General Economic Development
(not specified)
Manchester, New Hampshire
Property Tax
Tax Abatement
(no provisions for recapture)
$467,961
$0
$467,961
(none)
https://www.manchesternh.gov/Departments/Finance/Annual-Financial-Report
7331
New Hampshire
NH
City of Nashua
Municipality
2020
Community Revitalization Tax Relief Incentive
Property improvements
New Hampshire Revised Statutes Annotated 79E
Nashua, New Hampshire
Property Tax
Tax Abatement
(not specified)
$287,920
$0
$287,920
(none)
https://www.nashuanh.gov/DocumentCenter/Index/471
7332
New Hampshire
NH
New Hampshire
State
2020
Education Tax Credit
Educational development
Revised Statutes Annotated 77-G
State of New Hampshire
Business Profits Tax; Business Enterprise Tax
Tax Credit
(no provisions for recapture)
$1,009,000
$0
$1,009,000
(none)
https://www.das.nh.gov/accounting/ACFR.aspx
7333
New Hampshire
NH
New Hampshire
State
2020
Economic Revitalization Zone Tax Credit (ERZTC)
Community development
Revised Statutes Annotated 162-N:7
State of New Hampshire
Business Profits Tax; Business Enterprise Tax
Tax Credit
(no provisions for recapture)
$610,000
$0
$610,000
(none)
https://www.das.nh.gov/accounting/ACFR.aspx
7334
New Jersey
NJ
City of Elizabeth
Municipality
2020
PILOT Agreements
Affordable Housing
(not specified)
Elizabeth, New Jersey
Property Tax
Tax Abatement
(not specified)
$29,796,191
$14,764,127
$15,032,064
(none)
7546
New Jersey
NJ
Edison School District
School District
2020
Tax Abatement
General Economic Development
N.J.S.A. 54:4-75 and N.J.S.A. 54:4-76
Edison Twnshp NJ
Property Tax
Tax Abatement
(not specified)
$440,003
$0
$440,003
(none)
7547
New Jersey
NJ
Elizabeth School District
School District
2020
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Elizabeth
Property Tax
(not specified)
(not specified)
$6,653,292
$0
$6,653,292
(none)
7548
New Jersey
NJ
Hudson County
County
2020
Various agreements
General Economic Development
(not specified)
Jersey City, NJ
Property Tax
(not specified)
(not specified)
$55,153,579
$0
$55,153,579
Passive loss reported by the City of New Jersey, County has no disclosures in CAFR
https://cdnsm5-hosted.civiclive.com/UserFiles/Servers/Server_6189660/File/CY2020%20Annual%20Audit.pdf
7549
New Jersey
NJ
Jersey City
Municipality
2020
Various Tax Abatement Agreements
Urban Renewal
Long Term Tax Exemption Law, N.J.S.A. 40A:20-1 et seq.
Jersey City, NJ
Property Tax
Tax Abatement
(not specified)
$102,297,292
$112,696,230
$0
Reported in Jersey City CAFR. The city claims that it did not lose any revenue because it raised taxes to cover the abated amounts.
https://cdnsm5-hosted.civiclive.com/UserFiles/Servers/Server_6189660/File/CY2020%20Annual%20Audit.pdf
7550
New Jersey
NJ
Jersey City Public SchoolsÂ
School District
2020
Various Tax Abatement Agreements
Urban Renewal
Long Term Tax Exemption Law, N.J.S.A. 40A:20-1 et seq.
Jersey City, NJ
Property Tax
Tax Abatement
(not specified)
$57,194,262
$0
$57,194,262
Reported in Jersey City CAFR
https://cdnsm5-hosted.civiclive.com/UserFiles/Servers/Server_6189660/File/CY2020%20Annual%20Audit.pdf
7551
New Jersey
NJ
Middlesex County
County
2020
Various PILOT Agreements
General Economic Development
New Jersey State Statutes. N.J.S.A. 40A:20-l
Various govts w/I county
local, school, county, fire district taxes
(not specified)
(not specified)
$1,368,793
$0
$1,368,793
(none)
https://www.middlesexcountynj.gov/government/departments/department-of-business-innovation-education-and-opportunity/middlesex-county-improvement-authority/about-mcia/authority-annual-reports
7552
New Jersey
NJ
New Jersey
State
2020
Business Employment Incentive Program
Technology (various)
Public Laws 1996 c. 26
State of New Jersey
Corporation Business Tax; Insurance Premium Tax
Tax Credit
(not specified)
$45,860,000
$0
$45,860,000
(none)
7553
New Jersey
NJ
New Jersey
State
2020
Business Retention and Relocation Assistance Grant Program (BRRAG)
Business attraction/retention/expansion
New Jersey Statutes Annotated 34:1B-114
State of New Jersey
Corporation Business Tax
Tax Credit
(not specified)
$5,922,000
$0
$5,922,000
(none)
https://www.nj.gov/treasury/omb/fr.shtml
7554
New Jersey
NJ
New Jersey
State
2020
Economic Redevelopment and Growth (ERG) Program
Business attraction/retention/expansion
Public Laws 2013 c. 161
State of New Jersey
Corporation Business Tax; Insurance Premium Tax; Gross Income Tax
Tax Credit; Tax refund
(not specified)
$62,523,000
$0
$62,523,000
(none)
7555
New Jersey
NJ
New Jersey
State
2020
Grow New Jersey Assistance Program (GROW NJ)
Job Creation/Retention
Public Laws 2013 c. 161
State of New Jersey
Corporation Business Tax; Insurance Premium Tax
Tax Credit
(not specified)
$133,126,000
$0
$133,126,000
(none)
7556
New Jersey
NJ
New Jersey
State
2020
Public Infrastructure Projects; Film and Digital Media Tax Credit Program; Angel Investor Tax Credit Program
Film, TV, and/or media
New Jersey Statutes Annotated 34:1B-251; Public Laws 2018 c. 56; Public Laws 2013 c. 14
State of New Jersey
multiple
Multiple
(not specified)
$2,380,000
$0
$2,380,000
(none)
https://www.nj.gov/treasury/omb/fr.shtml
7557
New Jersey
NJ
New Jersey
State
2020
Technology Business Tax Certificate Transfer (NOL) Program
Technology (biotech)
New Jersey Statutes Annotated 34:1B-7.42a
State of New Jersey
Corporate Income Tax
Tax Credit
(not specified)
$60,000,000
$0
$60,000,000
(none)
7558
New Jersey
NJ
New Jersey
State
2020
Urban Transit Hub Tax Credit Program (HUB)
Capital investment
Public Laws 2007 c. 346
State of New Jersey
Corporation Business Tax; Insurance Premium Tax; Gross Income Tax
Tax Credit
Tax Credits may be reduced or forfeited
$86,454,000
$0
$86,454,000
(none)
7559
New Jersey
NJ
Toms River Township
Municipality
2020
NJ Housing and Mortgage Fin Act
Housing
New Jersey Housing and Mortgage Financing Act Law of 1983, N.J.S.A. 55:14K-1
Toms River Township
Property Tax
Tax Abatement
(not specified)
$1,028,840
$0
$1,028,840
(none)
https://tomsrivertownship.com/178/Finance
7560
New Mexico
NM
Albuquerque Municipal School District 12
School District
2020
Tax Abatement - Bernalilio County
General Economic Development
New Mexico Statutes Annotated 7-37-6; 3-45
Bernalillo County, NM
Real and Personal Property Tax
(not specified)
(not specified)
$1,104,021
$0
$1,104,021
All agreements and their recipients are listed in the CAFR.
7855
New Mexico
NM
Albuquerque Municipal School District 12
School District
2020
Tax Abatement - City of Albuquerque
General Economic Development
New Mexico Statutes Annotated 7-37-6; 3-45
Albuquerque NM
Property Tax
(not specified)
(not specified)
$168,539
$0
$168,539
Cannot be determined by the Council; the Council is not a taxing authority.
7856
New Mexico
NM
Bernalillo County
County
2020
Industrial Development Project
Industrial development
NMSA §4-59 County Industrial Revenue Bond Act and County Ordinance
Bernalillo County, New Mexico
Property Tax
Tax Exemption
Provisions are established in the agreement if termination, the company pays back abated taxes less all amounts paid or may revert to other agreements
$74,618
$38,386
$36,232
(none)
7857
New Mexico
NM
Bernalillo County
County
2020
Multi-Family Revenue Bonds
Construction/rehabilitation
NMSA §4-59 County Industrial Revenue Bond Act, NMSA §3-45 Municipal Housing Law and County Ordinance
Bernalillo County, New Mexico
Property Tax
Tax Exemption
Issuer can take possession and terminate agreement
$313,541
$50,239
$263,302
(none)
7858
New Mexico
NM
Bernalillo County
County
2020
IRB
Construction/rehabilitation
NMSA §4-59 County Industrial Revenue Bond Act, NMSA §3-45 Municipal Housing Law and County Ordinance
Bernalillo County, New Mexico
Property Tax
Tax Exemption
Issuer can take possession and terminate agreement
$181,860
$0
$181,860
(none)
7859
New Mexico
NM
Bernalillo County
County
2020
Taxable Industrial Revenue Bonds
Construction/rehabilitation
NMSA §4-59 County Industrial Revenue Bond Act and County Ordinance
Bernalillo County, New Mexico
Property Tax
Tax Exemption
Provisions are established in the agreement if termination, the company pays back abated taxes less all amounts paid or may revert to other agreements. In some agreements, the issuer can take possession and terminate agreement
$836,835
$1,292,515
$0
(none)
7860
New Mexico
NM
City of Albuquerque
Municipality
2020
Various tax abatement agreements
General Economic Development
Section 7-37-6 NMSA 1978 and Section 7-38 NMSA 1978
Bernalillo County
Real Property Tax; Personal Property Tax; Gross Receipts Tax; Compensating Tax
(not specified)
(not specified)
$925,586
$0
$925,586
(none)
https://www.cabq.gov/dfa/treasury/investor-information/comprehensive-annual-financial-reports
7861
New Mexico
NM
City of Albuquerque
Municipality
2020
Various Industrial Revenue Bonds agreements
General Economic Development
Article 32 NMSA 1978 and City ordinance 3-2-15
Albuquerque
Property Tax
Tax abatement; Tax Credit
(not specified)
$171,394
$16,993
$154,401
(none)
https://www.cabq.gov/dfa/treasury/investor-information/comprehensive-annual-financial-reports
7862
New Mexico
NM
City of Las Cruces
Municipality
2020
Community Development Incentive Act
Business attraction/retention/expansion
New Mexico Statutes Annotated 1978 3-64-1 through 3-64-5
Las Cruces, New Mexico
Property Tax
(not specified)
(not specified)
$113,853
$0
$113,853
(none)
https://www.las-cruces.org/Archive.aspx?AMID=37
7863
New Mexico
NM
City of Rio Rancho
Municipality
2020
Titan City Center, LLC Project - Industrial Revenue Bonds Series 2009
General Economic Development
Sections 3-32-1 through 3-32-16, NMSA 1978 Annotated, Exempt from Property Tax under Section 7-36-3(A) NMSA 1978 Annotated
Rio Rancho, New Mexico
Property Tax
Payment In Lieu of Taxes (PILOT)
by agreement
$136,068
$0
$136,068
(none)
7864
New Mexico
NM
City of Rio Rancho
Municipality
2020
Petroglyph Real Estate Development Gross Receipts Investment Policy Agreement
General Economic Development
City of Rio Rancho Gross Receipts Investment Policy Ordinance, Section 36.77(A)
Rio Rancho, New Mexico
Gross Receipts Tax
Tax refund
(no provisions for recapture)
$95,349
$0
$95,349
(none)
7865
New Mexico
NM
City of Rio Rancho
Municipality
2020
Stonegate Tax Increment Development District
General Economic Development
Tax Increment Development Act, Sections 5-15-1, et seq. NMSA 1978 as amended.
Rio Rancho, New Mexico
Gross Receipts Tax
Tax diversion
(no provisions for recapture)
$53,647
$0
$53,647
(none)
7866
New Mexico
NM
City of Rio Rancho
Municipality
2020
Call, LLC Project - Industrial Revenue Bonds Series 1998A
General Economic Development
Sections 3-32-1 through 3-32-16, NMSA 1978 Annotated, Exempt from Property Tax under Section 7-36-3(A) NMSA 1978 Annotated
Rio Rancho, New Mexico
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$49,304
$0
$49,304
(none)
7867
New Mexico
NM
City of Rio Rancho
Municipality
2020
Bank America - Industrial Revenue Bonds Series 1998B
General Economic Development
Sections 3-32-1 through 3-32-16, NMSA 1978 Annotated, Exempt from Property Tax under Section 7-36-3(A) NMSA 1978 Annotated
Rio Rancho, New Mexico
Property Tax
Payment In Lieu of Taxes (PILOT)
If the company ceases operation of the Facility within five years of the issuance of the Bonds, the Company will pay an amount equal to that percentage of the amount of taxes it would have been required to pay if the bonds had not been issued other than with respect to the Rio Rancho School District. Amount is calculated using mill levies and actual property tax valuations for each tax year.
$36,898
$0
$36,898
(none)
https://www.rrnm.gov/436/Financial-Statements
7868
New Mexico
NM
City of Roswell
Municipality
2020
Christmas by Krebs - IRB
General Economic Development
(not specified)
Property tax
IRB
(no provisions for recapture)
$50,000
$0
$50,000
(none)
7869
New Mexico
NM
City of Roswell
Municipality
2020
Leprino Foods Company
General Economic Development
(not specified)
Property tax
IRB
(no provisions for recapture)
$300,000
$0
$300,000
(none)
7870
New Mexico
NM
City of Roswell
Municipality
2020
Sunrise Energy Ventures New Mexico, LLC
General Economic Development
(not specified)
Property tax
IRB
(no provisions for recapture)
$25,000
$0
$25,000
(none)
7871
New Mexico
NM
City of Santa Fe
Municipality
2020
Ridgetop Road, LLC IRB
General Economic Development
NMSA 1978, Sections 3-32-1 to 3-32-16, Industrial Revenue Bond Act.
City of Santa Fe, New Mexico
Property Tax
Tax Abatement
Yes
$563,980
$0
$563,980
Industrial Revenue Bond for the construction of the Thornburg Campus. $65,340.25, which was paid to the Santa Fe Public Schools per lease amendment.
https://www.santafenm.gov/financial_reports_1
7872
New Mexico
NM
Dona Ana County
County
2020
Industrial Revenue Bonds
General Economic Development
(not specified)
Dona Ana County
Property Tax
(not specified)
(not specified)
$366,970
$110,403
$256,567
(none)
7873
New Mexico
NM
Gadsden Independent School District 16
School District
2020
Moarch Litho Inc, IRB
General Economic Development
Industrial Revenue Bond Act, Section 4‚Äê59‚Äê1 to 4‚Äê 59‚Äê16 NMSA 1978
Dona Ana County
Real and Personal Property Tax
(not specified)
(not specified)
$46,296
$26,963
$19,333
All agreements and their recipients are listed in the CAFR.
7874
New Mexico
NM
Gadsden Independent School District 16
School District
2020
MCS Realty Partners, LLC - IRB
General Economic Development
Industrial Revenue Bond Act, Section 4‚Äê59‚Äê1 to 4‚Äê 59‚Äê16 NMSA 1978
Dona Ana County
Real and Personal Property Tax
(not specified)
(not specified)
$59,304
$0
$59,304
All agreements and their recipients are listed in the CAFR.
7875
New Mexico
NM
New Mexico
State
2020
Film Production Tax Credit
Film, TV, and/or media
Section Section 7-2F-6 NMSA 19787-9-114 NMSA 1978
State of New Mexico
Personal or Corporate Income Tax
Tax Credit
(not specified)
$55,600,000
$0
$55,600,000
(none)
https://www.nmdfa.state.nm.us/new-mexico-annualreport/
7876
New Mexico
NM
Rio Rancho Public School District 94
School District
2020
Industrial Revenue Bonds (IRB)
General Economic Development
Property Tax Code New Mexico Statutes Annotated 7, 35 to 7,38
Sandoval County
Real and personal Property Tax
Tax Abatement
(not specified)
$3,329,625
$0
$3,329,625
(none)
7877
New Mexico
NM
Rio Rancho Public School District 94
School District
2020
Industrial Revenue Bonds (IRB)
General Economic Development
Property Tax Code New Mexico Statutes Annotated 7, 35 to 7,41
City of Rio Rancho
Property Tax
Tax Abatement
(not specified)
$235,558
$235,558
$0
(none)
7878
New Mexico
NM
San Juan County
County
2020
Industrial Revenue Bond
General Economic Development
(not specified)
San Juan County
Property Tax
(not specified)
Yes
At June 30, 2020, the County had one taxable industrial revenue bond project that resulted in an abatement of taxes less than $50,000. For the nature of the abatement having been under the quantitative threshold and considering the immaterial nature of the abatement, the County did not need to report the abatement within the Notes under the guidelines of the Statement.
7879
New Mexico
NM
Sandoval County
County
2020
Industrial Revenue Bonds - Intel Corp.
General Economic Development
County Revenue Bond Act (Sections 4-62-1 through 4-62-10, NMSA 1978 as amended); the County Industrial Revenue Bond Act (Sections 4-59-1 through 4-59-16, NMSA 1978, as amended); the County Pollution Control Revenue Bond Act (Sections 4-60-1 through 4-60-15, NMSA 1978 as amended); Municipal Housing law (Sections 3-45-1 through 3-45-25, NMSA 1978, as amended); and the Home Rule County Validation Act (Sections 4-37-10 through 4-37-13, NMSA 1978, as amended.
Sandoval County
Property Tax on real property and personal property used in business
Tax Abatement
Prior to December 31, 2014, Intel Corportation was obligated to pay "Contingent PILOT" payments if the entire principal amount of the bonds had been disbursed, or if at least $10,000,000,000 had been disbursed by December 31, 2014. The amount and scheduling of the payment was dependent on how much of the balance had been disbursed as of that date. The County and Intel Corporation signed a First Lease Amendment dated 6/2/2019, to the Lease Agreement, pursuant to County Oridinance 4-25-19.10 that provides for an extension of the time period for Intel to spend proceeds from the IRB until October 24, 2024. In exchange Intel shall pay the County an additional $1,000,000 in December of 2020 and 2021 and $500,000 in December of 2022 and 2023.
$9,516,403
$9,150,000
$366,403
(none)
7880
New Mexico
NM
Sandoval County
County
2020
Industrial Revenue Bonds - Bank of America
General Economic Development
County Revenue Bond Act (Sections 4-62-1 through 4-62-10, NMSA 1978 as amended); the County Industrial Revenue Bond Act (Sections 4-59-1 through 4-59-16, NMSA 1978, as amended); the County Pollution Control Revenue Bond Act (Sections 4-60-1 through 4-60-15, NMSA 1978 as amended); Municipal Housing law (Sections 3-45-1 through 3-45-25, NMSA 1978, as amended); and the Home Rule County Validation Act (Sections 4-37-10 through 4-37-13, NMSA 1978, as amended.
Rio Rancho NM
Property Tax on real property and personal property used in business
Tax Abatement
Prior to December 31, 2014, Intel Corportation was obligated to pay "Contingent PILOT" payments if the entire principal amount of the bonds had been disbursed, or if at least $10,000,000,000 had been disbursed by December 31, 2014. The amount and scheduling of the payment was dependent on how much of the balance had been disbursed as of that date. The County and Intel Corporation signed a First Lease Amendment dated 6/2/2019, to the Lease Agreement, pursuant to County Oridinance 4-25-19.10 that provides for an extension of the time period for Intel to spend proceeds from the IRB until October 24, 2024. In exchange Intel shall pay the County an additional $1,000,000 in December of 2020 and 2021 and $500,000 in December of 2022 and 2023.
$39,607
$0
$39,607
(none)
7881
New Mexico
NM
Sandoval County
County
2020
Industrial Revenue Bonds - Call, LLC
General Economic Development
County Revenue Bond Act (Sections 4-62-1 through 4-62-10, NMSA 1978 as amended); the County Industrial Revenue Bond Act (Sections 4-59-1 through 4-59-16, NMSA 1978, as amended); the County Pollution Control Revenue Bond Act (Sections 4-60-1 through 4-60-15, NMSA 1978 as amended); Municipal Housing law (Sections 3-45-1 through 3-45-25, NMSA 1978, as amended); and the Home Rule County Validation Act (Sections 4-37-10 through 4-37-13, NMSA 1978, as amended.
Rio Rancho NM
Property Tax
Tax Abatement
Prior to December 31, 2014, Intel Corportation was obligated to pay "Contingent PILOT" payments if the entire principal amount of the bonds had been disbursed, or if at least $10,000,000,000 had been disbursed by December 31, 2014. The amount and scheduling of the payment was dependent on how much of the balance had been disbursed as of that date. The County and Intel Corporation signed a First Lease Amendment dated 6/2/2019, to the Lease Agreement, pursuant to County Oridinance 4-25-19.10 that provides for an extension of the time period for Intel to spend proceeds from the IRB until October 24, 2024. In exchange Intel shall pay the County an additional $1,000,000 in December of 2020 and 2021 and $500,000 in December of 2022 and 2023.
$52,923
$0
$52,923
(none)
7882
New Mexico
NM
Sandoval County
County
2020
Industrial Revenue Bonds - Titan City Center, LLC
General Economic Development
Property Tax Code NMSA Chapter 7 Articles 35-38
City of Rio Rancho
Property Tax
Tax Abatement
(not specified)
$146,057
$0
$146,057
(none)
7883
New Mexico
NM
Santa Fe County
County
2020
Industrial Revenue Bond Series 2007 for the Ridgetop Road, LLC Project
General Economic Development
(not specified)
Santa Fe, NM
Property Tax
Tax Abatement
(not specified)
$240,306
$0
$240,306
(none)
7884
New York
NY
City of Buffalo
Municipality
2020
Various New York State programs
General Economic Development
(not specified)
Buffalo, NY
Real Property Tax
Tax Exemption
(not specified)
$12,234,892
$4,959,266
$7,275,626
(none)
8893
New York
NY
City of Buffalo
Municipality
2020
Erie County Industrial Development Agency programs
Job Creation/Retention
(not specified)
Erie County, New York
Property Tax
Reduction in assessed value
(not specified)
$14,389,056
$3,483,520
$10,905,536
(none)
8894
New York
NY
City of Rochester
Municipality
2020
Various Tax Abatement Agreements
General Economic Development
Various
Rochester, New York
Real Property Tax
Tax Abatement
(not specified)
$29,802,764
$0
$29,802,764
See CAFR for program specific figures
8895
New York
NY
City of Syracuse
Municipality
2020
Syracuse Industrial Development Agency Property Tax Abatements
General Economic Development
New York State Industrial Development Agency Act of 1969
Syracuse, New York
Property Tax
Payment in Lieu of Taxes (PILOT)
not specified
$19,668,388
$1,056,341
$18,612,047
(none)
8896
New York
NY
City of Syracuse
Municipality
2020
Onondaga County Industrial Development Agency Property Tax Abatements
General Economic Development
New York State Industrial Development Agency Act of 1969
Onondaga County, New York
Property Tax
Payment in Lieu of Taxes (PILOT)
not specified
$595,786
$68,873
$526,913
(none)
8897
New York
NY
City of Yonkers
Municipality
2020
Yonkers Industrial Development Agency Sales Tax Abatement
General Economic Development
(not specified)
Yonkers, New York
Sales Tax
(not specified)
(not specified)
$2,007,623
$0
$2,007,623
(none)
8898
New York
NY
City of Yonkers
Municipality
2020
Yonkers Industrial Development Agency Mortgage Tax Abatement
General Economic Development
(not specified)
Yonkers, New York
Mortgage Recording Tax
(not specified)
(not specified)
$2,214,658
$0
$2,214,658
The amount quoted is the total revenue foregone by City, County, and NYC
8899
New York
NY
City of Yonkers
Municipality
2020
Yonkers Industrial Development Agency PILOT Tax Abatement
General Economic Development
(not specified)
Yonkers, New York
Property Tax
(not specified)
(not specified)
$53,656,981
$25,951,444
$27,705,537
(none)
8900
New York
NY
Erie County
County
2020
Various PILOT Agreements
General Economic Development
(not specified)
Erie County ECIDA
Real Property Tax
Tax abatement; PILOT
(not specified)
$1,863,898
$0
$1,863,898
(none)
https://www4.erie.gov/comptroller/financial-statements
8901
New York
NY
Erie County
County
2020
Various PILOT Agreements
Affordable Housing
Articles 5 and 11 of the New York State Private Housing Finance Law and section 421-e of the New York State Real Property Tax Law
Town of Amherst
Real Property Tax
Tax abatement; PILOT
(not specified)
$27,742
$0
$27,742
(none)
https://www4.erie.gov/comptroller/financial-statements
8902
New York
NY
Erie County
County
2020
Housing for Low and Very Low Income Households PILOT Program
Affordable Housing
Articles 5 and 11 of the New York State Private Housing Finance Law and section 421-e of the New York State Real Property Tax Law
City of Buffalo
Real Property Tax
Tax abatement; PILOT
(not specified)
$764,025
$0
$764,025
(none)
https://www4.erie.gov/comptroller/financial-statements
8903
New York
NY
Erie County
County
2020
Various PILOT Agreements
General Economic Development
(not specified)
Clarence, NY
Real Property Tax
Tax abatement; PILOT
(not specified)
$70,425
$0
$70,425
(none)
https://www4.erie.gov/comptroller/financial-statements
8904
New York
NY
Erie County
County
2020
Various PILOT Agreements
General Economic Development
(not specified)
Hamberg, NY
Real Property Tax
Tax abatement; PILOT
(not specified)
$270,993
$0
$270,993
(none)
https://www4.erie.gov/comptroller/financial-statements
8905
New York
NY
Erie County
County
2020
Various PILOT Agreements
General Economic Development
(not specified)
Lancaster, NY
Real Property Tax
Tax abatement; PILOT
(not specified)
$318,934
$0
$318,934
(none)
https://www4.erie.gov/comptroller/financial-statements
8906
New York
NY
Erie County
County
2020
Various PILOT Agreements
General Economic Development
(not specified)
Amherst, NY
Real Property Tax
Tax abatement; PILOT
(not specified)
$518,976
$0
$518,976
(none)
https://www4.erie.gov/comptroller/financial-statements
8907
New York
NY
Monroe County
County
2020
Sales Tax Abatement
General Economic Development
(not specified)
Imagine Monroe
Sales Tax
(not specified)
(not specified)
$900,000
$0
$900,000
(none)
https://www.monroecounty.gov/finance
8908
New York
NY
Monroe County
County
2020
18A - PILOTs
General Economic Development
(not specified)
Imagine Monroe
Property Tax
(not specified)
(not specified)
$5,600,000
$0
$5,600,000
(none)
https://www.monroecounty.gov/finance
8909
New York
NY
Monroe County
County
2020
Shelter Rent
Housing
(not specified)
Imagine Monroe
Property Tax
(not specified)
(not specified)
$1,600,000
$0
$1,600,000
(none)
https://www.monroecounty.gov/finance
8910
New York
NY
Nassau County
County
2020
Various PILOT Agreements
General Economic Development
Real Property Tax Law, Section 412-a and General Municipal Law, Section 874
County of Nassau Industrial Development Agency (IDA)
Real Estate Property Tax; Sales Tax
Tax abatement; Tax Exemption; PILOT
There are provisions for recapture.
$20,638,000
$0
$20,638,000
All individual programs are reported in CAFR.
https://www.nassaucountyny.gov/4517/Financial-Reports
8911
New York
NY
Nassau County
County
2020
Various PILOT Agreements
Construction/rehabilitation
Real Property Tax Law, Section 412-a and General Municipal Law, Section 874
Town of Hempstead Industrial Development Agency (IDA)
Real Estate Property Tax
Tax abatement (PILOT)
There are provisions for recapture.
$20,215,000
$0
$20,215,000
All individual programs are reported in CAFR. PILOT payments must be remitted to Nassau County.
https://www.nassaucountyny.gov/4517/Financial-Reports
8912
New York
NY
Nassau County
County
2020
Various PILOT Agreements
General Economic Development
Real Property Tax Law, Section 412-a and General Municipal Law, Section 874
Glen Cove Industrial Development Agency (IDA)
Real Estate Property Tax
Tax abatement (PILOT)
There are provisions for recapture.
$1,271,000
$0
$1,271,000
All individual programs are reported in CAFR. PILOT payments must be remitted to Nassau County.
https://www.nassaucountyny.gov/4517/Financial-Reports
8913
New York
NY
New York
State
2020
Low Income Housing Credit
Affordable Housing
State tax law: Article 22, Section 606(x) Article 9-A, Section 210-B(15) Article 33, Section 1511(n) Article 1, Section 18
State of New York
Personal Income Tax; Corporate Franchise Tax; Insurance Tax
Tax Credit
(no provisions for recapture)
$41,000,000
$0
$41,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8914
New York
NY
New York
State
2020
Brownfields
Brownfield rehabilitation
State tax law: Article 22, Section 606(dd), 606(ee) and 606(ff) Article 9-A, Section 210-B(17), 210-B(18) and 210-B(19) Article 33, Section 1511(u), 1511(v) and 1511(w) Article 9, Sections 187-G, 187-H and 187-I
State of New York
Personal Income Tax; Corporate Franchise Tax; Insurance Premium Tax; Corporate Tax
Tax Credit
(no provisions for recapture)
$130,000,000
$0
$130,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8915
New York
NY
New York
State
2020
Excelsior Jobs Program and Empire State Job Retention Program Credit
Business attraction/retention/expansion
State tax law: Article 22, Section 606(qq) and Section 606(tt) Article 9-A, Section 210-B(31) and Section 210-B(37) Article 33, Section 1511(y) and Section 1511(bb)
State of New York
Personal Income Tax; Corporate Franchise Tax; Bank and Insurance Taxes
Tax Credit
(no provisions for recapture)
$168,000,000
$0
$168,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8916
New York
NY
New York
State
2020
New York Youth Jobs Program
Child/youth services
State tax law: Article 22, Section 606(tt) Article 9-A, Section 210-B(36)
State of New York
Personal Income Tax; Corporate Franchise Tax
Tax Credit
(no provisions for recapture)
$40,000,000
$0
$40,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8917
New York
NY
New York
State
2020
Film & Commercial Production Credit
Film, TV, and/or media
State tax law: Article 22, Section 606(gg), 606(jj) and 606(qq) Article 9-A, Section 210-B(20), Section 210-B(23) and Section 210-B(32) Article 1, Section 24, 28 and 31
State of New York
Personal Income Tax; Corporate Franchise Tax
Tax Credit
(no provisions for recapture)
$636,000,000
$0
$636,000,000
projected
https://www.osc.state.ny.us/reports/finance
8918
New York
NY
New York
State
2020
Other tax abatement programs
General Economic Development
multiple
State of New York
multiple
Multiple
(no provisions for recapture)
$20,000,000
$0
$20,000,000
These include the Workers with Disabilities Tax Credits, the Employee Training Incentive Program, the Musical and Theatrical Production Credit, the Excelsior Business Program (formerly START-UP NY) Tax Elimination Credit and the Historical Homeowners Rehabilitation Tax Credit.
https://www.osc.state.ny.us/reports/finance
8919
New York
NY
New York
State
2020
Industrial Development Agencies (IDAs)
General Economic Development
State tax law: Article 28, Section 1116(a)(1)
State of New York
Sales and Use Tax
Tax Exemption
(no provisions for recapture)
$97,000,000
$0
$97,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8920
New York
NY
New York
State
2020
Empire Zones
Job Creation/Retention
State tax law: Article 22, Section 606(j)(1), 606(k) and 606(l) Article 9-A, Section 210-B(3 & 4) and 210-B(46) Article 33, Section 1511(g) and 1511(h) Article 9, Section 187-K, 187-L, and 187-M
State of New York
Personal Income Tax; Corporate Franchise Tax; Bank and Insurance Taxes; Corporate Tax
Tax Credit
(no provisions for recapture)
$31,000,000
$0
$31,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8921
New York
NY
New York
State
2020
Qualified Empire Zones Enterprise
Job Creation/Retention
State tax law: Article 22, Section 606(bb) and 606(cc) Article 28, Section 1119(d) Article 9-A, Section 210-B(5) and 210-B(6) Article 9, Section 187-J Article 33, Section 1511(r) and 1511(s)
State of New York
Personal Income Tax; Sales and Use Tax; Corporpate Franchise Tax; Bank and Insurance Taxes; Corporate Tax
Tax Credit
(no provisions for recapture)
$58,000,000
$0
$58,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8922
New York
NY
New York City
Municipality
2020
Low Income Housing Program 420-C
Affordable Housing
New York State Real Property Tax Law: Article 4, Title 2, Section 420c
City of New York
Real Property Tax
Reduction of assessed value
Previously abated taxes are not recaptured unless there is a direct demand from HPD to do so
$285,800,000
$0
$285,800,000
(none)
8923
New York
NY
New York City
Municipality
2020
Relocation and Assistance Program (REAP), Lower Manhattan Relocation and Employment Assistance Program for Eligible Benefits (LMREAP-EB) and Lower Manhattan Relocation and Employment Assistance Program for Special Eligible Benefits (LMREAP-SEB)
Business attraction/retention/expansion
NYC Administrative Code: Title 11, Chapter 6, Subchapter 3, Part 4, Section 11-643.9, 11-1105.211-1105.3
City of New York
General Corporation Tax; Banking Corporation Tax; Unincorporated Business Tax; Utility Tax
Tax Credit
(no provisions for recapture)
$31,000,000
$0
$31,000,000
(none)
8924
New York
NY
New York City
Municipality
2020
Build NYC Tax Abatement Program
Construction/rehabilitation
New York Not-for-Profit Law: Section 411
City of New York
Mortgage Recording Tax
Tax Exemption
Change in utilization within ten years
$1,023,000
$0
$1,023,000
(none)
8925
New York
NY
New York City
Municipality
2020
The Commercial Revitalization (CRP) and Commercial Expansion (CEP)s
Construction/rehabilitation
New York State Real Property Tax Law: Title 4; Title 4a
City of New York
Real Property Tax
Reduction of assessed value
(no provisions for recapture)
$14,200,000
$0
$14,200,000
(none)
8926
New York
NY
New York City
Municipality
2020
Urban Development Action Area Programs (UDAAP)
Construction/rehabilitation
General Municipal Law 696: Article 16
City of New York
Real Property Tax
Reduction of assessed value
(no provisions for recapture)
$22,000,000
$0
$22,000,000
(none)
8927
New York
NY
New York City
Municipality
2020
Industrial and Commercial Incentive Program (ICIP) and Industrial and Commercial Abatement Program (ICAP)
Construction/rehabilitation
New York State Real Property Tax Law: Article 4, Title 2F, Section 489; NYC Administrative Code: Title 11, Chapter 2, Subchapter 2, Part 5
City of New York
Real Property Tax
Tax Credit
(no provisions for recapture)
$840,000,000
$0
$840,000,000
(none)
8928
New York
NY
New York City
Municipality
2020
Commercial Conversion Programs 421-a, 421-b, 421-g
Construction/rehabilitation
New York State Real Property Tax Law (RPTL): Article 4, Title 2, Sections 421-a, 421-b, 421-g
City of New York
Real Property Tax
Reduction of assessed value; Tax Credit
(no provisions for recapture)
$1,600,700,000
$0
$1,600,700,000
(none)
8929
New York
NY
New York City
Municipality
2020
Solar Electric Generating System (SEGS) Abatement Programs
Energy production
New York State Real Property Tax Law: Title 4C (499 aaaa - 499 gggg) parcel
City of New York
Real Property Tax
Reduction of assessed value; Tax Credit
(not specified)
$20,400,000
$0
$20,400,000
(none)
8930
New York
NY
New York City
Municipality
2020
Industrial Incentive Program - Sales Tax Abatement
General Economic Development
Industrial Development Act of 1969 as governed by Article 18: A of the General Municipal Law
City of New York
State and Local Sales Tax
Tax Exemption
Non-compliance with lease provisions authorizes benefit recapture
$750,000
$0
$750,000
(none)
8931
New York
NY
New York City
Municipality
2020
Industrial Incentive Program - Mortgage Record Tax Abatement
General Economic Development
Industrial Development Act of 1969 as governed by Article 18: A of the General Municipal Law
City of New York
Mortgage Recording Tax
Tax Exemption
Non-compliance with lease provisions authorizes benefit recapture
$937,000
$0
$937,000
(none)
8932
New York
NY
New York City
Municipality
2020
Commercial Growth Program - Mortgage Recording Tax Abatement
General Economic Development
Industrial Development Act of 1969 as governed by Article 18: A of the General Municipal Law
City of New York
Mortgage Recording Tax
Tax Exemption
Non-compliance with lease provisions authorizes benefit recapture
$2,268,000
$0
$2,268,000
(none)
8933
New York
NY
New York City
Municipality
2020
Commercial Growth Program - Sales Tax Abatement
General Economic Development
Industrial Development Act of 1969 as governed by Article 18: A of the General Municipal Law
City of New York
State and Local Sales Tax
Tax Exemption
Non-compliance with lease provisions authorizes benefit recapture
$7,051,000
$0
$7,051,000
(none)
8934
New York
NY
New York City
Municipality
2020
Industrial Incentive Program - PILOT
General Economic Development
Industrial Development Act of 1969 as governed by Article 18: A of the General Municipal Law
City of New York
Property Tax
Payment In Lieu of Taxes (PILOT)
Non-compliance with lease provisions authorizes benefit recapture
$37,788,000
$0
$37,788,000
(none)
8935
New York
NY
New York City
Municipality
2020
Commercial Growth Program - PILOT
General Economic Development
Industrial Development Act of 1969 as governed by Article 18: A of the General Municipal Law
City of New York
Real Property Tax
Payment In Lieu of Taxes (PILOT)
Non-compliance with lease provisions authorizes benefit recapture
$130,142,000
$0
$130,142,000
(none)
8936
New York
NY
New York City
Municipality
2020
Division of Alternative Management Programs (DAMP)
Housing
Housing Finance Law: Article XI: Section 577
City of New York
Real Property Tax
Reduction of assessed value
(no provisions for recapture)
$46,800,000
$0
$46,800,000
(none)
8937
New York
NY
New York City
Municipality
2020
J51 Program
Housing
New York State Real Property Tax Law (RPTL): Article 4, Title 2, Section 489 and the NYC Administrative Code, Title 11, Chapter 2, Subchapter 2, Parts 1, 11-242, 11-243, 11-243, 11-244 and 11-245.8
City of New York
Real Property Tax
Reduction of assessed value; Tax Credit
(no provisions for recapture)
$301,100,000
$0
$301,100,000
(none)
8938
New York
NY
New York City
Municipality
2020
Major Capital Improvement (MCI) Program
Property improvements
New York State Real Property Tax Law: Laws of 2015, Chapter 20 (Part A, §65)
City of New York
Real Property Tax
Tax Credit
(no provisions for recapture)
$16,600,000
$0
$16,600,000
(none)
8939
New York
NY
New York City
Municipality
2020
Sports Arean Used by NHL and NBA
Sports and other mega events
New York State Real Property Tax Law: Section 429
City of New York
Real Property Tax
Reduction of assessed value
(no provisions for recapture)
$42,500,000
$0
$42,500,000
(none)
8940
New York
NY
New York City
Municipality
2020
Battery Park City Authority
Charity/nonprofit/government assistance
Public Authority Law: Section 1981
State of New York
Real Property Tax
(not specified)
(not specified)
$138,200,000
$0
$138,200,000
(none)
8941
New York
NY
New York City
Municipality
2020
Empire State Development Corporation
Construction/rehabilitation
McKinney's Unconsolidated Laws of NY: Section 6252
State of New York
Property Tax
(not specified)
(not specified)
$314,000,000
$0
$314,000,000
(none)
8942
New York
NY
Niagara Wheatfield Central School District
School district
2020
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Niagara County Industrial Development Agency
Property Tax
(not specified)
(not specified)
$2,986,305
$1,723,767
$1,262,538
Entered into by county/town/city IDAs.
8943
New York
NY
Suffolk County
County
2020
Various PILOT Agreements
General Economic Development
Section 485b of the NYS Real Property Tax Law
Suffolk County, New York
Property Tax; Sales Tax
Tax Abatement
SCIDA projects receiving property tax relief are subject to recapture of benefits in the case of: sale or closure of the facility, significant change in use of the facility, significant employment reductions, or failure to comply with terms of the abatement agreement.
$1,926,359
$2,845,685
$0
Abated by county Industrial Development Agency (SCIDA)
8944
New York
NY
Suffolk County
County
2020
Various PILOT Agreements
General Economic Development
Article 18-A of the New York State Municipal Law, "New York State Industrial Development Agency Act"
Town of Riverhead, New York
Property Tax; Sales Tax
Tax Abatement
(not specified)
$246,497
$22,805
$223,692
Abated by town Industrial Development Agency (IDA)
8945
New York
NY
Suffolk County
County
2020
Various PILOT Agreements
General Economic Development
Article 18-A of the New York State Municipal Law, "New York State Industrial Development Agency Act"
Town of Brookhaven, New York
Property Tax; Sales Tax
Tax Abatement
(not specified)
$3,081,253
$2,609,991
$471,262
Abated by town Industrial Development Agency (IDA)
8946
New York
NY
Suffolk County
County
2020
Various PILOT Agreements
General Economic Development
Article 18-A of the New York State Municipal Law, "New York State Industrial Development Agency Act"
Town of Babylon, New York
Property Tax; Sales Tax
Tax Abatement
(not specified)
$3,465,788
$2,471,516
$994,272
Abated by town Industrial Development Agency (IDA)
8947
New York
NY
Suffolk County
County
2020
Various PILOT Agreements
General Economic Development
Article 18-A of the New York State Municipal Law, "New York State Industrial Development Agency Act"
Town of Islip, New York
Property Tax; Sales Tax
Tax Abatement
(not specified)
$3,906,993
$2,184,346
$1,722,647
Abated by town Industrial Development Agency (IDA)
8948
New York
NY
Westchester County
County
2020
Mortgage Tax Abatement
General Economic Development
(not specified)
Westchester County
Mortgage Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$265,712
$0
$265,712
(none)
https://finance.westchestergov.com/documentation/annual-comprehensive-finance-reports
8949
New York
NY
Westchester County
County
2020
Sales Tax Abatement
General Economic Development
(not specified)
Westchester County
Sales Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$2,454,260
$0
$2,454,260
(none)
https://finance.westchestergov.com/documentation/annual-comprehensive-finance-reports
8950
North Carolina
NC
North Carolina
State
2020
Job Development Investment Grant (JDIG)
Job Creation/Retention
North Carolina General Statute Chapter 143B Article 10 Part 2G
State of North Carolina
Withholding Tax
Retention of withholding tax
If the business receiving a grant fails to meet or comply with any condition or requirement set forth in an agreement, the amount of the grant or the term of the agreement shall be reduced, the agreement may be terminated, or both. If a business fails to maintain employment at the levels stipulated in the agreement or otherwise fails to comply with any condition of the agreement for any two consecutive years, the grant payment will be withheld for any consecutive year after the second consecutive year remaining in the base period in which the business fails to comply with any condition of the agreement. If the business is no longer within the base period, the agreement shall be terminated.
$43,460,000
$0
$43,460,000
These include the Workers with Disabilities Tax Credits, the Employee Training Incentive Program, the Musical and Theatrical Production Credit, the Excelsior Business Program (formerly START-UP NY) Tax Elimination Credit and the Historical Homeowners Rehabilitation Tax Credit.
https://www.osc.nc.gov/public-information/reports/report-archives/annual-report-and-popular-report-archives
9408
North Dakota
ND
Bismarck
Municipality
2020
Renaissance Zone - Commercial
General Economic Development
(not specified)
Bismarck
(not specified)
(not specified)
(not specified)
$244,265
$0
$244,265
(none)
https://www.bismarcknd.gov/1873/Financial-Reports
9586
North Dakota
ND
Bismarck
Municipality
2020
Renaissance Zone - Residential
General Economic Development
(not specified)
Bismarck
(not specified)
(not specified)
(not specified)
$40,378
$0
$40,378
(none)
https://www.bismarcknd.gov/1873/Financial-Reports
9587
North Dakota
ND
Bismarck
Municipality
2020
Remodeling Exemption - Residential
Housing
(not specified)
Bismarck
(not specified)
(not specified)
(not specified)
$765
$0
$765
(none)
https://www.bismarcknd.gov/1873/Financial-Reports
9588
North Dakota
ND
Burleigh County
County
2020
Public Charity Exemption
General Economic Development
NDCC §57-02-08(8)
Burleigh County
Property Tax
Tax Abatement
(not specified)
$5,104,811
$0
$5,104,811
(none)
https://www.burleighco.com/departments/auditor/audit-report/
9589
North Dakota
ND
Burleigh County
County
2020
Commercial and Residential Improvements
General Economic Development
(not specified)
Burleigh County
Property Tax
Tax Abatement
(not specified)
$198,464
$0
$198,464
(none)
https://www.burleighco.com/departments/auditor/audit-report/
9590
North Dakota
ND
Cass County
County
2020
Public Charity Expansion
General Economic Development
NDCC 57-02-08(8)
Cass County
Property Tax
Tax Abatement
(not specified)
$1,887,165
$0
$1,887,165
(none)
https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports
9591
North Dakota
ND
Cass County
County
2020
Single Family Residence
General Economic Development
NDCC 57-02-08(35)
Cass County
Property Tax
Tax Abatement
(not specified)
$411,534
$0
$411,534
(none)
https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports
9592
North Dakota
ND
Cass County
County
2020
New and Expanding Business Expansion
General Economic Development
NDCC 40.57.1-03
Cass County
Property Tax
Tax Abatement
(not specified)
$70,119
$0
$70,119
(none)
https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports
9593
North Dakota
ND
Cass County
County
2020
Commercial and Residential
General Economic Development
NDCC 57-05.2-03
Cass County
Property Tax
Tax Abatement
(not specified)
$56,833
$0
$56,833
(none)
https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports
9594
North Dakota
ND
Cass County
County
2020
Childhood Service Exemption
General Economic Development
NDCC 57- 02-08(36)
Cass County
Property Tax
Tax Abatement
(not specified)
$56,188
$0
$56,188
(none)
https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports
9595
North Dakota
ND
Fargo
Municipality
2020
Various Tax Abatement Agreements
General Economic Development
Varies
Fargo
Property Tax
Tax Abatement
(not specified)
$1,429,699
$0
$1,429,699
See CAFR for detailed program breakdowns
https://fargond.gov/city-government/departments/finance/financial-report
9596
North Dakota
ND
Fargo School District 1
School District
2020
Public Charity Exemption
Construction/rehabilitation
NDCC 57-02-08(8)
Cass County
Property Tax
Tax Exemption
(not specified)
$3,045,223
$0
$3,045,223
Disclosure is only up until December 31, 2018.
9597
North Dakota
ND
Fargo School District 1
School District
2020
New and Expanding Business
General Economic Development
NDCC 40.57.1-03
Cass County
Property Tax Tax
Tax Exemption
(not specified)
$578,703
$0
$578,703
Disclosure is only up until December 31, 2018.
9598
North Dakota
ND
Fargo School District 1
School District
2020
Single Family Residence
General Economic Development
NDCC 57-02-08(35)
Cass County
Property Tax
Tax Exemption
(not specified)
$303,307
$0
$303,307
Disclosure is only up until December 31, 2018.
9599
North Dakota
ND
Fargo School District 1
School District
2020
Commercial and Residential
Construction/rehabilitation
NDCC 57-02.2-03
Cass County
Property Tax
Tax Exemption
If the certificate is not filed as herein provided, the assessor shall regard the improvements as (no provisions for recapture)xempt and shall assess them as such.
$95,923
$0
$95,923
Disclosure is only up until December 31, 2018.
9600
North Dakota
ND
Fargo School District 1
School District
2020
Childhood Service Exemption
General Economic Development
NDCC 57-02-08(36)
Cass County
Property Tax
Tax Exemption
(not specified)
$67,718
$0
$67,718
Disclosure is only up until December 31, 2018.
9601
North Dakota
ND
Grand Forks
Municipality
2020
Various Agreements Entered Into by the State of North Dakota
(not specified)
(not specified)
North Dakota
(not specified)
(not specified)
(not specified)
$1,287,183
$0
$1,287,183
(none)
9602
North Dakota
ND
Grand Forks
Municipality
2020
New Home Buyer
Home Ownersip
State of North Dakota’s Century Code 57-02-08-35
Grand Forks
Property Tax
Tax Abatement
(not specified)
$132,829
$0
$132,829
(none)
9603
North Dakota
ND
Grand Forks
Municipality
2020
New/Expanding Business
Business attraction/retention/expansion
State of North Dakota’s Century Code 40-57.1
Grand Forks
ad valorem taxation on all buildings, structures, fixtures, and improvements
(not specified)
(not specified)
$71,828
$0
$71,828
(none)
9604
North Dakota
ND
Grand Forks
Municipality
2020
Payment in Lieu of Taxes
General Economic Development
State of North Dakota’s Century Code 40-57.1
Grand Forks
ad valorem taxation on all buildings, structures, fixtures, and improvements
(not specified)
(not specified)
$55,356
$0
$55,356
(none)
9605
North Dakota
ND
Grand Forks
Municipality
2020
Commercial Remodel
General Economic Development
State of North Dakota’s Century Code 57-02.2 and 57-02.3
Grand Forks
Property Tax
Tax Abatement
(not specified)
$52,042
$0
$52,042
(none)
9606
North Dakota
ND
Grand Forks
Municipality
2020
Residential Remodel
General Economic Development
State of North Dakota’s Century Code 57-02.2 and 57-02.3,
Grand Forks
Property Tax
Tax Abatement
(not specified)
$30,433
$0
$30,433
(none)
9607
North Dakota
ND
Grand Forks
Municipality
2020
Tax Increment Financing
General Economic Development
State of North Dakota’s Century Code 40-58-20
Grand Forks
Property Tax
Tax Abatement
(not specified)
$28,177
$0
$28,177
(none)
9608
North Dakota
ND
Grand Forks
Municipality
2020
New Home Builder
Construction
State of North Dakota’s Century Code 57-02-08-42
Grand Forks
Property Tax
Tax Abatement
(not specified)
$24,025
$0
$24,025
(none)
9609
North Dakota
ND
Grand Forks
Municipality
2020
Renaisannce Zone
State of Dakota’s Century Code 57-02.2
(not specified)
Grand Forks
Property Tax
Tax Abatement
(not specified)
$22,239
$0
$22,239
(none)
9610
North Dakota
ND
Grand Forks
Municipality
2020
Child Care Facilities
General Economic Development
State of North Dakota’s Century Code 57-02-08- 36 and resolution passed by the City.
Grand Forks
Property Tax
Tax Abatement
(not specified)
$11,424
$0
$11,424
(none)
9611
North Dakota
ND
Grand Forks County
County
2020
Public Charity Exemption
General Economic Development
NDCC §57-02-08(8)
Grand Forks County
Property Tax
Tax Abatement
(not specified)
$1,072,310
$0
$1,072,310
(none)
9612
North Dakota
ND
Grand Forks County
County
2020
Single Family Residence
General Economic Development
NDCC 57-02-08(35)
Grand Forks County
Property Tax
Tax Abatement
(not specified)
$117,114
$0
$117,114
(none)
9613
North Dakota
ND
Grand Forks County
County
2020
New Business
Business Retention/Attraction
NDCC §40-57.1-03
Grand Forks County
Property Tax
Tax Abatement
(not specified)
$106,168
$0
$106,168
(none)
9614
North Dakota
ND
Grand Forks County
County
2020
Commercial and Residential Improvements
General Economic Development
(not specified)
Grand Forks County
Property Tax
Tax Abatement
(not specified)
$73,937
$0
$73,937
(none)
9615
North Dakota
ND
Grand Forks County
County
2020
Childhood Service Exemption
General Economic Development
NDCC 57- 02-08(36)
Grand Forks County
Property Tax
Tax Abatement
(not specified)
$9,958
$0
$9,958
(none)
9616
North Dakota
ND
Grand Forks School District 1
School District
2020
Single Family Residence
General Economic Development
NDCC 57-02-08(35)
Grand Forks County
Property Tax
Tax Exemption
(not specified)
$120,863
$0
$120,863
(none)
https://www.nd.gov/auditor/grand-forks-public-school-district
9617
North Dakota
ND
Grand Forks School District 1
School District
2020
Remodel Exemption
Construction/rehabilitation
NDCC 57-05.2-03
Grand Forks County
Property Tax
Tax Exemption
If the certificate is not filed as herein provided, the assessor shall regard the improvements as (no provisions for recapture)xempt and shall assess them as such.
$85,911
$0
$85,911
(none)
https://www.nd.gov/auditor/grand-forks-public-school-district
9618
North Dakota
ND
Grand Forks School District 1
School District
2020
Public Charity Exemption
Construction/rehabilitation
NDCC 57-02-08(8)
Grand Forks County
Property Tax
Tax Exemption
(not specified)
$54,213
$0
$54,213
(none)
https://www.nd.gov/auditor/grand-forks-public-school-district
9619
North Dakota
ND
Grand Forks School District 1
School District
2020
Builder Exemption
General Economic Development
NDCC 57-02-08(42)
Grand Forks County
Property Tax
Tax Exemption
(not specified)
$39,905
$0
$39,905
(none)
https://www.nd.gov/auditor/grand-forks-public-school-district
9620
North Dakota
ND
Grand Forks School District 1
School District
2020
New and Expanding Business
General Economic Development
NDCC 40.57.1-03
Grand Forks County
Property Tax Tax
Tax Exemption
(not specified)
$39,817
$0
$39,817
(none)
https://www.nd.gov/auditor/grand-forks-public-school-district
9621
North Dakota
ND
Grand Forks School District 1
School District
2020
Childhood Service Exemption
General Economic Development
NDCC 57-02-08(36)
Grand Forks County
Property Tax
Tax Exemption
(not specified)
$11,693
$0
$11,693
(none)
https://www.nd.gov/auditor/grand-forks-public-school-district
9622
North Dakota
ND
Minot
Municipality
2020
Renaissance Zone Exemption - Commercial Buildings
General Economic Development
(not specified)
Minot, North Dakota
(not specified)
(not specified)
(not specified)
$35,054
$0
$35,054
(none)
9623
North Dakota
ND
Minot
Municipality
2020
Renaissance Zone Exemption - Residential Buildings
General Economic Development
(not specified)
Minot, North Dakota
(not specified)
(not specified)
(not specified)
$1,721
$0
$1,721
(none)
9624
North Dakota
ND
Minot
Municipality
2020
Exemption of Improvements to Commercial and Residential Buildings
General Economic Development
(not specified)
Minot, North Dakota
(not specified)
(not specified)
(not specified)
$250
$0
$250
(none)
9625
North Dakota
ND
West Fargo
Municipality
2020
Various Abatements (New Singleâ€Family Homes, New Industry, Low Income Housing, Residential and Commercial Remodeling)
General Economic Development
(not specified)
West Fargo, North Dakota
Not Specified
Tax Abatement
(not specified)
$574,000
$0
$574,000
(none)
9626
North Dakota
ND
West Fargo School District 6
School District
2020
Public Charity Exemption
Construction/rehabilitation
NDCC 57-02-08(8)
Cass County
Property Tax
Tax Exemption
(not specified)
$1,654,316
$0
$1,654,316
Disclosure is only up until December 31, 2018.
9627
North Dakota
ND
West Fargo School District 6
School District
2020
Single Family Residence
General Economic Development
NDCC 57-02-08(35)
Cass County
Property Tax
Tax Exemption
(not specified)
$680,994
$0
$680,994
Disclosure is only up until December 31, 2018.
9628
North Dakota
ND
West Fargo School District 6
School District
2020
New and Expanding Business
General Economic Development
NDCC 40.57.1-03
Cass County
Property Tax Tax
Tax Exemption
(not specified)
$168,285
$0
$168,285
Disclosure is only up until December 31, 2018.
9629
North Dakota
ND
West Fargo School District 6
School District
2020
Childhood Service Exemption
General Economic Development
NDCC 57-02-08(36)
Cass County
Property Tax
Tax Exemption
(not specified)
$112,171
$0
$112,171
Disclosure is only up until December 31, 2018.
9630
North Dakota
ND
West Fargo School District 6
School District
2020
Commercial and Residential
Construction/rehabilitation
NDCC 57-02.2-03
Cass County
Property Tax
Tax Exemption
If the certificate is not filed as herein provided, the assessor shall regard the improvements as (no provisions for recapture)xempt and shall assess them as such.
$58,836
$0
$58,836
Disclosure is only up until December 31, 2018.
9631
Ohio
OH
Cincinnati Public School District
School District
2020
CRA + TIF
General Economic Development
(not specified)
City of Cincinnati
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$34,589,225
$26,166,101
$8,423,124
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
10715
Ohio
OH
Cincinnati Public School District
School District
2020
Residential Tax Abatement Program
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$5,883,480
$0
$5,883,480
(none)
10716
Ohio
OH
City of Akron
Municipality
2020
Residential tax abatement program
General Economic Development
Ohio Revised Code Section 3735.66
Akron
Property Tax
Tax Abatement
(not specified)
$189,045
$0
$189,045
(none)
https://www.akronohio.gov/cms/site/8b1d7191c3140a87/index.html
10717
Ohio
OH
City of Akron
Municipality
2020
Community Reinvestment Act
General Economic Development
Ohio Revised Code Section 3735.66
Akron
Property Tax
Tax Abatement
(not specified)
$12,224
$0
$12,224
(none)
https://www.akronohio.gov/cms/site/8b1d7191c3140a87/index.html
10718
Ohio
OH
City of Cincinnati
Municipality
2020
Job Creation Tax Credit Program
General Economic Development
(not specified)
Cincinnati, Ohio
(not specified)
(not specified)
(not specified)
$5,262,000
$0
$5,262,000
(none)
10719
Ohio
OH
City of Cincinnati
Municipality
2020
Community Reinvestment Area (CRA) Program
General Economic Development
(not specified)
Cincinnati, Ohio
(not specified)
(not specified)
(not specified)
$3,704,000
$0
$3,704,000
(none)
10720
Ohio
OH
City of Cleveland
Municipality
2020
Community Reinvestment Area (CRA) Program
Community development
Ohio Revised Code 3735
City of Cleveland, Ohio
Property Tax
Tax Abatement
The tax abatement is revoked when the tax abated property has code violations and the property is not maintained and/or when the portion of taxes on a property or parcel that was not abated becomes delinquent.
$4,371,000
$0
$4,371,000
2018 CAFR has not been released
https://www.clevelandohio.gov/taxonomy/term/206
10721
Ohio
OH
City of Cleveland
Municipality
2020
Tax Increment Financing (TIF)
General Economic Development (TIF)
Ohio Revised Code (ORC) Chapter 5709
City of Cleveland, Ohio
Property Tax
Tax abatement (PILOT)
(not specified)
$2,377,000
$0
$2,377,000
2018 CAFR has not been released
https://www.clevelandohio.gov/taxonomy/term/206
10722
Ohio
OH
City of Cleveland
Municipality
2020
Enterprise Zone (EZ) Program
General Economic Development (EZ)
Ohio Revised Code 5709
City of Cleveland, Ohio
Real Property Tax
Tax Abatement
Abated taxes may be recouped if the project is not completed and/or required job creation is not met
$228,000
$0
$228,000
2018 CAFR has not been released
https://www.clevelandohio.gov/taxonomy/term/206
10723
Ohio
OH
City of Columbus
Municipality
2020
Job Growth Incentive Program
General Economic Development
(not specified)
Columbus, Ohio
(not specified)
(not specified)
(not specified)
$10,275,000
$0
$10,275,000
(none)
10724
Ohio
OH
City of Columbus
Municipality
2020
TIF - Tax Increment Financing
General Economic Development
(not specified)
Columbus, Ohio
(not specified)
(not specified)
(not specified)
$3,037,000
$0
$3,037,000
(none)
10725
Ohio
OH
City of Columbus
Municipality
2020
Community Reinvestment Area (CRA) Program
General Economic Development
(not specified)
Columbus, Ohio
(not specified)
(not specified)
(not specified)
$2,053,000
$0
$2,053,000
(none)
10726
Ohio
OH
City of Columbus
Municipality
2020
School District Revenue Sharing
General Economic Development
(not specified)
Columbus, Ohio
(not specified)
(not specified)
(not specified)
$1,554,000
$0
$1,554,000
(none)
10727
Ohio
OH
City of Columbus
Municipality
2020
Job Creation Tax Credit Program
General Economic Development
(not specified)
Columbus, Ohio
(not specified)
(not specified)
(not specified)
$1,064,000
$0
$1,064,000
(none)
10728
Ohio
OH
City of Columbus
Municipality
2020
Columbus Downtown Office Incentive Program
General Economic Development
(not specified)
Columbus, Ohio
(not specified)
(not specified)
(not specified)
$232,000
$0
$232,000
(none)
10729
Ohio
OH
City of Columbus
Municipality
2020
Enterprise Zone Program
General Economic Development
(not specified)
Columbus, Ohio
(not specified)
(not specified)
(not specified)
$262,000
$0
$262,000
(none)
10730
Ohio
OH
City of Toledo
Municipality
2020
Municipal Job Creation Tax Credit (MJCTC)
Job Creation/Retention
ORC 718.15
City of Toledo
(not specified)
Tax Credit
(not specified)
$2,137,000
$0
$2,137,000
(none)
10731
Ohio
OH
City of Toledo
Municipality
2020
Toledo Expansion Incentive Program
General Economic Development
City of Toledo Ordinance 487-07
City of Toledo
Grant
Grant
(not specified)
$962,000
$0
$962,000
(none)
10732
Ohio
OH
City of Toledo
Municipality
2020
Community Reinvestment Area (CRA) Program
General Economic Development
ORC 3735
City of Toledo
Real Property Tax
Tax Exemption
(not specified)
$256,000
$0
$256,000
(none)
10733
Ohio
OH
City of Toledo
Municipality
2020
Enterprise Zone (EZ) Program
General Economic Development (EZ)
ORC 5709
City of Toledo
Real and Personal Property Tax
Tax Exemption
(not specified)
$77,000
$0
$77,000
(none)
10734
Ohio
OH
Cleveland Municipal School District
School District
2020
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Cleveland
Property Tax
Tax Exemption
(not specified)
$23,467,408
$0
$23,467,408
(none)
10735
Ohio
OH
Columbus City School District
School District
2020
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Columbus
Property Tax
Tax Exemption
(not specified)
$3,224,505
$0
$3,224,505
(none)
10736
Ohio
OH
Columbus City School District
School District
2020
Community Reinvestment Program
General Economic Development
(not specified)
City of Columbus
Property Tax
Tax Exemption
(not specified)
$3,471,148
$889,843
$2,581,305
(none)
10737
Ohio
OH
Columbus City School District
School District
2020
Community Reinvestment Program
General Economic Development
(not specified)
Franklin County/Hamilton Township
Property Tax
Tax Exemption
(not specified)
$919,602
$0
$919,602
(none)
10738
Ohio
OH
Cuyahoga County
County
2020
Various tax abatement programs
(not specified)
(not specified)
29 municipalities in Cuyahoga County, Ohio
Property Tax
Tax Abatement
(not specified)
$3,717,242
$0
$3,717,242
(none)
10739
Ohio
OH
Dayton City School District
School District
2020
Community Reinvestment Program
General Economic Development
(not specified)
City of Dayton
Property Tax
Tax Exemption
(not specified)
$1,652,468
$0
$1,652,468
(none)
10740
Ohio
OH
Dayton City School District
School District
2020
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Dayton
Property Tax
Tax Exemption
(not specified)
$257,746
$0
$257,746
(none)
10741
Ohio
OH
Franklin County
County
2020
Community Reinvestment Area (CRA) Program
Housing
(not specified)
Franklin County
Property Tax
(not specified)
(not specified)
$19,633,000
$0
$19,633,000
(none)
https://ohioauditor.gov/auditsearch/Search.aspx
10742
Ohio
OH
Franklin County
County
2020
Enterprise Zones
General Economic Development
(not specified)
Franklin County
Property Tax
(not specified)
(not specified)
$1,384,000
$0
$1,384,000
(none)
https://ohioauditor.gov/auditsearch/Search.aspx
10743
Ohio
OH
Franklin County
County
2020
Environmental Protection Agency Programs
Environmental protection
(not specified)
Franklin County
Property Tax
(not specified)
(not specified)
$419,000
$0
$419,000
(none)
https://ohioauditor.gov/auditsearch/Search.aspx
10744
Ohio
OH
Hamilton County
County
2020
Community Reinvestment Area (CRA) Program
Construction/rehabilitation
(not specified)
Municipalities in Hamilton County
Property Tax
Tax Abatement
(not specified)
$5,654,000
$0
$5,654,000
(none)
https://www.hamiltoncountyohio.gov/government/departments/budget_and_strategic_initiatives/annual_information_statement
10745
Ohio
OH
Hamilton County
County
2020
Enterprise Zone
General Economic Development
(not specified)
Hamilton County
Property Tax
(not specified)
(not specified)
$166,000
$0
$166,000
(none)
https://www.hamiltoncountyohio.gov/government/departments/budget_and_strategic_initiatives/annual_information_statement
10746
Ohio
OH
Loveland City School District
School District
2020
Community Reinvestment Program
General Economic Development
(not specified)
City of Loveland
Property Tax
Tax Exemption
(not specified)
$119,197
$0
$119,197
(none)
10747
Ohio
OH
Montgomery County
County
2020
Various Enterprise Zones Agreements
Job Creation/Retention
Various
Various Jurisdictions, see CAFR
Property Tax
Tax Abatement
(not specified)
$2,076,138
$0
$2,076,138
(none)
https://www.mcohio.org/government/elected_officials/auditor/accounting_and_financial_reporting/yearly_financial_reports_(cafr).php
10748
Ohio
OH
Northwest Local School District (Hamilton)
School District
2020
Tax Increment Financing (TIF)
General Economic Development
Ohio Revised Code (ORC) Section 5709.73 to 5709.75
Northwest Local School District (Hamilton)
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$375,855
$0
$375,855
(none)
10749
Ohio
OH
Northwest Local School District (Hamilton)
School District
2020
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Sections 3735.65 to 3735.70
Northwest Local School District (Hamilton)
Real Property Tax
Tax Exemption
(not specified)
$172,259
$0
$172,259
(none)
10750
Ohio
OH
Northwest Local School District (Hamilton)
School District
2020
Enterprize Zone (EZ)
General Economic Development
Ohio Revised Code (ORC) Sections 3735.65 to 3735.70
Northwest Local School District (Hamilton)
Real Property Tax
Tax Exemption
(not specified)
(none)
10751
Ohio
OH
Oak Hills Local School District
School District
2020
Solar Abatement Programs
Conservation of farmland, forest, open space, or water
(not specified)
Various cities and townships in Ohio
Property Tax
Tax Exemption
(not specified)
$131,270
$0
$131,270
(none)
10752
Ohio
OH
Ohio
State
2020
Job Creation Credit
Technology (data center)
Ohio Revised Code 122.17
State of Ohio
Income Tax; Insurance Tax; Financial Institutions Tax; Foreign Insurance Tax; Petroleum Activity Tax; Commercial Activity Tax
Tax Credit
The tax abatements are subject to recapture if the taxpayer fails to maintain operations at the project location, or has failed to meet its commitments, which information should be included in annual reports the taxpayer is required to file.
$229,854,000
$0
$229,854,000
(none)
https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr
10753
Ohio
OH
Ohio
State
2020
Job Retention Credit
Job Creation/Retention
Ohio Revised Code 122.171
State of Ohio
Income Tax; Insurance Tax; Financial Institutions Tax; Foreign Insurance Tax; Petroleum Activity Tax; Commercial Activity Tax
Tax Credit
The tax abatements are subject to recapture if the taxpayer fails to maintain operations at the project location, or has failed to meet its commitments, which information should be included in annual reports the taxpayer is required to file.
$36,786,000
$0
$36,786,000
(none)
https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr
10754
Ohio
OH
Ohio
State
2020
Historic Preservation Tax Credit
Historic Preservation
Ohio Revised Code section 149.311
State of Ohio
Individual Income Tax; Financial Institutions Tax; Foreign and Domestic Insurance Taxes
Tax Credit
(not specified)
$24,602,000
$0
$24,602,000
(none)
https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr
10755
Ohio
OH
Ohio
State
2020
Motion Picture Tax Credit
Film, TV, and/or media
Ohio Revised Code 122.85
State of Ohio
Income Tax; Insurance Tax; Financial Institutions Tax; Foreign Insurance Tax
Tax Credit
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$11,717,000
$0
$11,717,000
(none)
https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr
10756
Ohio
OH
Ohio
State
2020
New Markets Tax Credit
Community development
Ohio Revised Code sections 5725.33, 5726.54, and 5729.16
State of Ohio
Insurance Tax; Financial Institutions Tax; Foreign Insurance Tax
Tax Credit
(not specified)
$7,154,000
$0
$7,154,000
(none)
https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr
10757
Ohio
OH
Olentangy Local School District
School District
2020
Community Reinvestment Program
General Economic Development
(not specified)
Delaware County
Property Tax
Tax Exemption
(not specified)
$2,323,247
$0
$2,323,247
(none)
10758
Ohio
OH
Olentangy Local School District
School District
2020
Community Reinvestment Program
General Economic Development
(not specified)
City of Westerville
Property Tax
Tax Exemption
(not specified)
$1,257,820
$0
$1,257,820
(none)
10759
Ohio
OH
Olentangy Local School District
School District
2020
Community Reinvestment Program
General Economic Development
(not specified)
City of Columbus
Property Tax
Tax Exemption
(not specified)
$186,626
$0
$186,626
(none)
10760
Ohio
OH
Olentangy Local School District
School District
2020
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Columbus
Property Tax
Tax Exemption
(not specified)
$84,800
$0
$84,800
(none)
10761
Ohio
OH
Olentangy Local School District
School District
2020
Compensation Agreement
General Economic Development
Ohio Revised Code (ORC) Section 5709.82
(not specified)
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,355,873
Unclear which government entity granted the abatements.
10762
Ohio
OH
Princeton City School District
School District
2020
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
Various cities and townships in Ohio
Personal Property Tax; Real Property Tax
Tax Exemption
(not specified)
$1,339,999
$0
$1,339,999
(none)
10763
Ohio
OH
Southwest Local School District
School District
2020
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
Hamilton County
Property Tax
Tax Exemption
(not specified)
$351,482
$0
$351,482
(none)
10764
Ohio
OH
Sycamore Community City School District
School District
2020
Community Reinvestment Program
General Economic Development
(not specified)
Symmes Township; City of Blue Ash
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$298,456
$21,045
$277,411
Offsets listed as "donation" from company
10765
Ohio
OH
Toledo City School District
School District
2020
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Section 5709
City of Toledo
Property Tax
Tax Exemption
(not specified)
$2,417,480
$0
$2,417,480
(none)
10766
Ohio
OH
Toledo City School District
School District
2020
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Section 5709
Lucas County
Property Tax
Tax Exemption
(not specified)
$138,642
$0
$138,642
(none)
10767
Ohio
OH
Winton Woods City School District
School District
2020
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
City of Forest Park
Personal Property Tax; Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,391,481
$19,395
$1,372,086
(none)
10768
Oklahoma
OK
Broken Arrow Public School District I-003
School District
2020
Tax Increment Financing (TIF)
General Economic Development
Oklahoma Statute 62-850
City of Broken Arrow
Property Tax
Tax Increment Financing (TIF)
(not specified)
$107,864
$0
$107,864
Recipient of abatements are Indian Housing Authority Owned Properties.
https://www.baschools.org/vimages/shared/vnews/stories/5888ecbe7d57b/CAFR_2020.pdf
10979
Oklahoma
OK
Canadian County
County
2020
Various Property Tax tax abatements
Capital investment
Oklahoma Constitution, Article X Section 6B
State of Oklahoma
Real and Personal Property Tax
Tax Exemption
(not specified)
$344,109
$0
$344,109
(none)
https://www.sai.ok.gov/audit_reports/comprehensive_annual_financial_report.php?action=showtype&type=16
10980
Oklahoma
OK
City of Broken Arrow
Municipality
2020
Five Year Ad Valorem Tax Exemption for Manufacturing
Manufacturing
Oklahoma Constitution, Article X, Section 6B
State of Oklahoma
Real and Personal Property taxes
Tax Abatement
(not specified)
$91,243
$0
$91,243
(none)
https://www.brokenarrowok.gov/government/finance
10981
Oklahoma
OK
City of Edmond
Municipality
2020
Hotel Tax Rebate
General Economic Development
Oklahoma State Constitution, Article 10, Section 14
Edmond, Oklahoma
Property Tax
Tax Abatement
(not specified)
$97,863
$0
$97,863
Cannot be disclosed on the grounds of confidentiality
10982
Oklahoma
OK
City of Tulsa
Municipality
2020
Retail Incentives Policy
Business attraction/retention/expansion
(not specified)
Tulsa, Oklahoma
Sales Taxes
Tax refund
(no provisions for recapture)
$828,000
$0
$828,000
(none)
https://www.cityoftulsa.org/government/departments/finance/financial-reports/annual-comprehensive-financial-reports/
10983
Oklahoma
OK
City of Tulsa
Municipality
2020
TIF
General Economic Development
State’s Local Development Act and under the auspices of City Ordinance 18058, as amended by City Ordinance 19168
Tulsa, Oklahoma
Property Tax Property Tax
Tax reduction
(no provisions for recapture)
$118,000
$0
$118,000
(none)
https://www.cityoftulsa.org/government/departments/finance/financial-reports/annual-comprehensive-financial-reports/
10984
Oklahoma
OK
Edmond Independent School District 12
School District
2020
Homestead and Veterans Exemptions
General Economic Development
Oklahoma State Statute Title 31
Various cities and townships in Oklahoma
Property Tax
Tax Exemption
(not specified)
$2,778,889
$0
$2,778,889
(none)
10985
Oklahoma
OK
Oklahoma
State
2020
Oklahoma Film Enhancement Rebate
Film, TV, and/or media
68 Oklahoma Statutes s. 3621-3626
State of Oklahoma
Corporate Income Tax
Tax Rebate
(not specified)
$5,070,000
$0
$5,070,000
(none)
https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html
10986
Oklahoma
OK
Oklahoma
State
2020
Quality Events Program
Tourism development
68 Oklahoma Statutes s. 4301-4311
State of Oklahoma
Sales Tax
(not specified)
(not specified)
$7,000
$0
$7,000
(none)
https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html
10987
Oklahoma
OK
Oklahoma
State
2020
Historic Rehabilitation Tax Credits Program
Historic Preservation
68 Oklahoma Statutes s. 2357.41
State of Oklahoma
(not specified)
Tax Credit
(not specified)
$1,920,000
$0
$1,920,000
(none)
https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html
10988
Oklahoma
OK
Oklahoma
State
2020
Quality Jobs Program
Job Creation/Retention
68 Oklahoma Statutes s. 3601
State of Oklahoma
(not specified)
Tax Rebate
A company that participates in the Oklahoma Quality Jobs Program but fails to maintain a business presence in the state of Oklahoma within three years of start date must repay all program benefits they received and may not re-apply for the program for one year following dismissal.
$53,585,000
$0
$53,585,000
(none)
https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html
10989
Oklahoma
OK
Oklahoma
State
2020
Cigarette Tax Tribal Compacts
Tobacco
(not specified)
State of Oklahoma
Cigarette Tax
Revenue sharing
(not specified)
$60,671,000
$0
$60,671,000
(none)
https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html
10990
Oklahoma
OK
Oklahoma City
Municipality
2020
Retail Incentive Policy
General Economic Development
Local Development Act Section 850
City of Oklahoma City
Sales Tax
(not specified)
(N/A - performance-based)
$1,460,000
$0
$1,460,000
(none)
https://www.okc.gov/departments/finance/financial-and-budget-reports/annual-financial-reports-trusts
10991
Oklahoma
OK
Oklahoma City
Municipality
2020
TIF - Economic Development Project Plan
General Economic Development (TIF)
Local Development Act Section 850
City of Oklahoma City
Property Tax
Payment In Lieu of Taxes (PILOT)
Developers are required to pay back the total incentive received if they sell, transfer or otherwise dispose of the property usually within three to five years after the date of completion of the project.
$3,343,000
$0
$3,343,000
(none)
https://www.okc.gov/departments/finance/financial-and-budget-reports/annual-financial-reports-trusts
10992
Oklahoma
OK
Oklahoma City School District I-89
School District
2020
Tax Increment Financing (TIF)
General Economic Development
Oklahoma Statute 60-850 et. seq
Oklahoma City
Property Tax
Tax Diversion
(not specified)
$1,840,000
$0
$1,840,000
In all cases of the active agreements, the District receives Property Tax taxes at the assessed valuation of the property prior to the TIF agreement.
10993
Oklahoma
OK
Oklahoma City School District I-89
School District
2020
Five Year Ad Valorem Tax Exemption for Manufacturing
General Economic Development
Oklahoma Statute Title 62, Section 193
Oklahoma City
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$18,989,000
$18,989,000
$0
the amount of foregone tax revenues as a result of this exemption was reimbursed by the State during the fiscal year
10994
Oklahoma
OK
Oklahoma County
County
2020
Various Property Tax tax abatements
Capital investment
Oklahoma Constitution, Article X Section 6B
State of Oklahoma
Real and Personal Property Tax
Tax Exemption
(not specified)
$510,305
$400,578
$109,727
(none)
https://www.sai.ok.gov/audit_reports/comprehensive_annual_financial_report.php?action=showtype&type=16
10995
Oklahoma
OK
Tulsa County
County
2020
Various Property Tax tax abatements
Capital investment
Oklahoma Constitution, Article X Section 6B
State of Oklahoma
Real and Personal Property Tax
Tax Exemption
(not specified)
$1,495,231
$0
$1,495,231
(none)
https://www.sai.ok.gov/audit_reports/comprehensive_annual_financial_report.php?action=showtype&type=16
10996
Oklahoma
OK
Tulsa Public School District I-1
School District
2020
Enterprise Zones
General Economic Development
Oklahoma Statute Title 62, Section 193
City of Tulsa
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$400,000
$0
$400,000
(none)
10997
Oklahoma
OK
Tulsa Public School District I-1
School District
2020
Five Year Ad Valorem Tax Exemption for Manufacturing
Manufacturing development
Section 193 of Title 62 of the Oklahoma Statutes
State of Oklahoma
Property Tax
Tax Exemption
(not specified)
$4,200,000
$0
$4,200,000
During the year ended June 30, 2020, the amount of foregone tax revenues as a result of this exemption were $4.2 million, all of which was recorded by the district as a receivable at year end.
10998
Oregon
OR
Beaverton School District
School District
2020
Various agreements
General Economic Development
(not specified)
Washington County
Property Tax
(not specified)
(not specified)
$730,000
$0
$730,000
(none)
11392
Oregon
OR
Bend-Lapine Administrative School District 1
School District
2020
Enterprise Zones
General Economic Development
(not specified)
Deschutes County and various local governments and state agencies
(not specified)
(not specified)
(not specified)
$523,879
$0
$523,879
(none)
https://www.bend.k12.or.us/district/organization/budget
11393
Oregon
OR
Bend-Lapine Administrative School District 1
School District
2020
Solar Projects
Energy production
(not specified)
Deschutes County and various local governments and state agencies
(not specified)
(not specified)
(not specified)
$132,494
$0
$132,494
(none)
https://www.bend.k12.or.us/district/organization/budget
11394
Oregon
OR
Bend-Lapine Administrative School District 1
School District
2020
Nonprofit Low-Income Rental Housing
Affordable Housing
(not specified)
Deschutes County and various local governments and state agencies
(not specified)
(not specified)
(not specified)
$101,380
$0
$101,380
(none)
https://www.bend.k12.or.us/district/organization/budget
11395
Oregon
OR
Bend-Lapine Administrative School District 1
School District
2020
Housing for Low-Income Rental
Affordable Housing
(not specified)
Deschutes County and various local governments and state agencies
(not specified)
(not specified)
(not specified)
$23,984
$0
$23,984
(none)
https://www.bend.k12.or.us/district/organization/budget
11396
Oregon
OR
Bend-Lapine Administrative School District 1
School District
2020
Construction in process in enterprise zones
General Economic Development
(not specified)
Deschutes County and various local governments and state agencies
(not specified)
(not specified)
(not specified)
$10,881
$0
$10,881
(none)
https://www.bend.k12.or.us/district/organization/budget
11397
Oregon
OR
City of Eugene
Municipality
2020
Multi-Unit Property Tax Exemption
Redevelopment/revitalization
Oregon Revised Statutes (ORS) 307.600 – 307.637 and City Code 2.945 – 2.947
Eugene, Oregon
Real Property Tax
Reduction in assessed value; Tax Exemption
(no provisions for recapture)
$1,035,556
$0
$1,035,556
(none)
11398
Oregon
OR
City of Eugene
Municipality
2020
Low-Income Rental Housing Property Tax Exemption
Affordable Housing
Oregon Revised Statute (ORS) 307.515 – 307.535 and City Code 2.910 – 2.922
Eugene, Oregon
Property Tax
Tax Exemption
(no provisions for recapture)
$615,058
$0
$615,058
(none)
11399
Oregon
OR
City of Eugene
Municipality
2020
West Eugene Enterprise Zone
General Economic Development
Oregon Revised Statutes (ORS) 285C and City Ordinance No. 20368
Eugene, Oregon
Real Property Tax; Personal Property Tax
Reduction in assessed value; Tax Exemption
(not specified)
$251,291
$0
$251,291
(none)
11400
Oregon
OR
City of Eugene
Municipality
2020
Property Tax Differential
General Economic Development
Oregon Revised Statutes (ORS) 222 and City Resolution No. 5015 and 5068
Eugene, Oregon
Real Property Tax
Reduction of tax rate
As part of the tax abatement agreement, the property owner must repay the tax differential amount if the property owner does not annex to the City in a timely manner.
$59,371
$0
$59,371
(none)
11401
Oregon
OR
City of Gresham
Municipality
2020
Enterprise Zone
General Economic Development
Oregon Revised Statute (ORS) 285C.050 – 285C.250, the Oregon Enterprise Zone Act (the Act)
Gresham, Oregon
Property Tax
Reduction in assessed value; Tax Exemption
(not specified)
$1,269,967
$1,550,817
$0
$1,550,817 in community service fees were collected from the businesses.
11402
Oregon
OR
City of Hillsboro
Municipality
2020
Strategic Investment Program
Capital investment
Oregon Legislature in 1993 under Oregon Revised Statutes (ORS) 285C.600
Hillsboro, Oregon
Property Tax
Reduction in assessed value
(not specified)
$52,509,000
$0
$52,509,000
Together with Washington County
11403
Oregon
OR
City of Hillsboro
Municipality
2020
Enterprise Zone Program
Job Creation/Retention
Oregon Revised Statutes (ORS) 285C.175
Hillsboro, Oregon
Property Tax
Reduction in assessed value
Should the business fail to meet requirements of the program, the abatement would be precluded and the full assessed value would go back on the tax rolls to be assessed.
$3,401,000
$0
$3,401,000
(none)
11404
Oregon
OR
City of Hillsboro
Municipality
2020
Vertical Housing Program
Construction/rehabilitation
Oregon Revised Statutes (ORS) 307.864
Hillsboro, Oregon
Property Tax
Reduction in assessed value
(not specified)
$379,000
$0
$379,000
(none)
11405
Oregon
OR
City of Hillsboro
Municipality
2020
Nonprofit Low-Income Rental Housing Program
Affordable Housing
Oregon Revised Statutes (ORS) 307.541
Hillsboro, Oregon
Property Tax
Tax Exemption
(not specified)
$174,000
$0
$174,000
(none)
11406
Oregon
OR
City of Portland
Municipality
2020
Historic Property
Historic Preservation
Oregon Revised Statutes 358.475 Tourism development 358.545
State of Oregon
(not specified)
Reduction in assessed value
(not specified)
$3,838,104
$0
$3,838,104
(none)
11407
Oregon
OR
City of Portland
Municipality
2020
Homebuyer Opportunituy Limited Tax Exemption (HOLTE)
Property improvements
Oregon Revised Statutes 307.651 to 307.687
City of Portland
Real Property Tax
Tax Exemption/waiver
(not specified)
$737,703
$0
$737,703
(none)
11408
Oregon
OR
City of Portland
Municipality
2020
Multiple-Unit Housing in Core Areas
Construction/rehabilitation
Oregon Revised Statutes 307.600 to 307.637
City of Portland
Property Tax
Tax Exemption/waiver
(not specified)
$1,211,478
$0
$1,211,478
(none)
11409
Oregon
OR
City of Portland
Municipality
2020
Non-Profit Low Income Rental Housing
Affordable Housing
Oregon Revised Statutes 307.540 to 307.548; Historic property: Oregon Revised Statutes 358.475-358.545)
City of Portland
Property Tax
Tax Exemption/waiver
Disqualification; repayment of taxes; penalties and interest
$4,617,706
$0
$4,617,706
(none)
11410
Oregon
OR
City of Portland
Municipality
2020
Oregon Enterprise Zone (E-Zone) Program
General Economic Development (EZ)
Oregon Revised Statutes 285C.175
City of Portland
Real Property Tax
Tax Exemption/waiver
(not specified)
$1,817,866
$0
$1,817,866
(none)
11411
Oregon
OR
City of Salem
Municipality
2020
State of Oregon Enterprise Zone Partial Exempt
General Economic Development
Oregon Revised Statutes (ORS) Chapter 285C
State of Oregon
Property Tax
Tax Exemption
(not specified)
$341,466
$0
$341,466
(none)
11412
Oregon
OR
City of Salem
Municipality
2020
Multiple Unit Housing
General Economic Development
Oregon Revised Statutes (ORS) 307.600 to 307.637
Salem, Oregon
Property Tax
(not specified)
(not specified)
$218,203
$0
$218,203
(none)
11413
Oregon
OR
City of Salem
Municipality
2020
State of Oregon Enterprise Zone Full Exempt
General Economic Development
Oregon Revised Statutes (ORS) Chapter 285C
State of Oregon
Property Tax
Tax Exemption
(not specified)
$143,550
$0
$143,550
(none)
11414
Oregon
OR
City of Salem
Municipality
2020
State of Oregon Historial Property
General Economic Development
Oregon Revised Statutes (ORS) 307.630
State of Oregon
Property Tax
(not specified)
(not specified)
$105,895
$0
$105,895
(none)
11415
Oregon
OR
City of Salem
Municipality
2020
State of Oregon Charitable Low Income Rental Housing Full Exemption
General Economic Development
Oregon Revised Statutes (ORS) Chapter 307.515
State of Oregon
Property Tax
Tax Exemption
(not specified)
$186,894
$0
$186,894
(none)
11416
Oregon
OR
City of Salem
Municipality
2020
Polk County Enterprise Zone Partial Exempt
General Economic Development
(not specified)
Polk County, Oregon
Property Tax
(not specified)
(not specified)
$24,768
$0
$24,768
(none)
11417
Oregon
OR
Clackamas County
County
2020
Enterprise Zone
General Economic Development
ORS section 285C.175
Clackamas County
Property Tax
Tax Abatement
(not specified)
$232,650
$0
$232,650
(none)
https://dochub.clackamas.us/documents/drupal/8b6e768b-e727-424c-9f3e-dd6c4bfce050
11418
Oregon
OR
Clackamas County
County
2020
Nonprofit Corporation Low Income Housing
Affordable Housing
1985 Oregon legislature
Clackamas County
Property Tax
Tax Abatement
(not specified)
$68,256
$0
$68,256
(none)
https://dochub.clackamas.us/documents/drupal/8b6e768b-e727-424c-9f3e-dd6c4bfce050
11419
Oregon
OR
Hillsboro School District 1j
School District
2020
Strategic Investment Program
(not specified)
ORS 285C.600
Washington County and others
Property Tax
(not specified)
(not specified)
$68,861,000
$0
$68,861,000
(none)
11420
Oregon
OR
Hillsboro School District 1j
School District
2020
Enterprise Zones
(not specified)
ORS 285C.175
Washington County and others
Property Tax
(not specified)
(not specified)
$4,106,000
$0
$4,106,000
(none)
11421
Oregon
OR
Hillsboro School District 1j
School District
2020
Vertical Housing
(not specified)
ORS 307.864
Washington County and others
Property Tax
(not specified)
(not specified)
$472,000
$0
$472,000
(none)
11422
Oregon
OR
Hillsboro School District 1j
School District
2020
Nonprofit Corporation Low Income Housing
(not specified)
ORS 307.541
Washington County and others
Property Tax
(not specified)
(not specified)
$218,000
$0
$218,000
(none)
11423
Oregon
OR
Hillsboro School District 1j
School District
2020
Construction in Process in Enterprise Zones
(not specified)
ORS 285C.170
Washington County and others
Property Tax
(not specified)
(not specified)
$110,000
$0
$110,000
(none)
11424
Oregon
OR
Hillsboro School District 1j
School District
2020
Housing for Low-Income Rental
(not specified)
ORS 307.517
Washington County and others
Property Tax
(not specified)
(not specified)
$21,000
$0
$21,000
(none)
11425
Oregon
OR
Lane County
County
2020
Enterprise Zone
General Economic Development
ORS section 285C.175
Lane County
Property Tax
Tax Abatement
(not specified)
$432,172
$0
$432,172
(none)
11426
Oregon
OR
Lane County
County
2020
Housing; Multiple Unit in Core Areas
General Economic Development
(not specified)
Lane County
Property Tax
Tax Abatement
(not specified)
$233,215
$0
$233,215
(none)
11427
Oregon
OR
Lane County
County
2020
Housing for Low Income Rental
General Economic Development
(not specified)
Lane County
Property Tax
Tax Abatement
(not specified)
$138,959
$0
$138,959
(none)
11428
Oregon
OR
Marion County
County
2020
Enterprise Zone
General Economic Development
ORS 285C
City of Salem
Property Tax
Tax Abatement
(not specified)
$177,673
$0
$177,673
(none)
11429
Oregon
OR
Marion County
County
2020
Multiple Unit Housing
General Economic Development
ORS 307.600 to 637
City of Salem
Property Tax
Tax Abatement
(not specified)
$79,774
$0
$79,774
(none)
11430
Oregon
OR
Marion County
County
2020
Low Income Housing
General Economic Development
ORS 307.600 to 637
City of Salem
Property Tax
Tax Abatement
(not specified)
$68,421
$0
$68,421
(none)
11431
Oregon
OR
Marion County
County
2020
Enterprise Zone
General Economic Development
ORS 285C
Cities of Aurora, Donald & Hubbard
Property Tax
Tax Abatement
(not specified)
$52,720
$0
$52,720
(none)
11432
Oregon
OR
Marion County
County
2020
Historic Property Abatements
General Economic Development
ORS 358.475 to 565
State of Oregon
Property Tax
Tax Abatement
(not specified)
$41,787
$0
$41,787
(none)
11433
Oregon
OR
Marion County
County
2020
Enterprise Zone
General Economic Development
ORS 285C
City of Stayton
Property Tax
Tax Abatement
(not specified)
$6,908
$0
$6,908
(none)
11434
Oregon
OR
Marion County
County
2020
Enterprise Zone
General Economic Development
ORS 285C
Cities of Mt. Angel & Silverton
Property Tax
Tax Abatement
(not specified)
$100
$0
$100
(none)
11435
Oregon
OR
Multnomah County
County
2020
Low Income Rental Housing
Job Creation/Retention
ORS 307.123
Other governments
Property Tax
Tax Abatement
The County’s SIP policy contains a repayment clause which states that in the event of noncompliance, repayment of abated taxes (i.e. penalties) must be equal to or greater than the savings the company would realize by not meeting the requirement. In the event of noncompliance, specific terms for repayment would be negotiated for each standard and condition and included in the SIP contract.
$2,557,000
$0
$2,557,000
(none)
11436
Oregon
OR
Multnomah County
County
2020
Enterprise Zone
Job Creation/Retention
ORS 307.123
Other governments
Property Tax
Tax Abatement
The County’s SIP policy contains a repayment clause which states that in the event of noncompliance, repayment of abated taxes (i.e. penalties) must be equal to or greater than the savings the company would realize by not meeting the requirement. In the event of noncompliance, specific terms for repayment would be negotiated for each standard and condition and included in the SIP contract.
$3,400,000
$0
$3,400,000
(none)
11437
Oregon
OR
Multnomah County
County
2020
New Housing Homebuyer Opportunity Limited Tax Exemptions
Job Creation/Retention
ORS 307.123
Other governments
Property Tax
Tax Abatement
The County’s SIP policy contains a repayment clause which states that in the event of noncompliance, repayment of abated taxes (i.e. penalties) must be equal to or greater than the savings the company would realize by not meeting the requirement. In the event of noncompliance, specific terms for repayment would be negotiated for each standard and condition and included in the SIP contract.
$407,000
$0
$407,000
(none)
11438
Oregon
OR
Multnomah County
County
2020
Core Area Multi-Unit and Transit Oriented Development
Job Creation/Retention
ORS 307.123
Other governments
Property Tax
Tax Abatement
The County’s SIP policy contains a repayment clause which states that in the event of noncompliance, repayment of abated taxes (i.e. penalties) must be equal to or greater than the savings the company would realize by not meeting the requirement. In the event of noncompliance, specific terms for repayment would be negotiated for each standard and condition and included in the SIP contract.
$448,000
$0
$448,000
(none)
11439
Oregon
OR
Multnomah County
County
2020
Historic Property
Job Creation/Retention
ORS 307.123
Other governments
Property Tax
Tax Abatement
The County’s SIP policy contains a repayment clause which states that in the event of noncompliance, repayment of abated taxes (i.e. penalties) must be equal to or greater than the savings the company would realize by not meeting the requirement. In the event of noncompliance, specific terms for repayment would be negotiated for each standard and condition and included in the SIP contract.
$2,106,000
$0
$2,106,000
(none)
11440
Oregon
OR
Multnomah County
County
2020
Riparian Habitat Land
Job Creation/Retention
ORS 307.123
Other governments
Property Tax
Tax Abatement
The County’s SIP policy contains a repayment clause which states that in the event of noncompliance, repayment of abated taxes (i.e. penalties) must be equal to or greater than the savings the company would realize by not meeting the requirement. In the event of noncompliance, specific terms for repayment would be negotiated for each standard and condition and included in the SIP contract.
$3,000
$0
$3,000
(none)
11441
Oregon
OR
Oregon
State
2020
Business Energy Program
Energy production
Oregon Revised Statutes (ORS) 315.354, 315.356, 315.357, 469B.130
State of Oregon
Income Tax
Tax Credit
(not specified)
$12,000,000
$0
$12,000,000
(none)
11442
Oregon
OR
Oregon
State
2020
Electronic Commerce Zone Investment Program
E-commerce
Oregon Revised Statutes (ORS) 315.507, 315.508
State of Oregon
Income Tax
Tax Credit
(not specified)
$3,300,000
$0
$3,300,000
(none)
11443
Oregon
OR
Oregon
State
2020
Energy Conservation Projects
Energy production
Oregon Revised Statutes (ORS) 315.331
State of Oregon
Income Tax
Tax Credit
(not specified)
$1,600,000
$0
$1,600,000
(none)
11444
Oregon
OR
Portland Public Schools
School District
2020
Low Income Rental Housing
Affordable Housing
ORS 307.540 to 307.548
Multnomah County
Property Tax
Tax Exemption
(not specified)
$3,655,000
$0
$3,655,000
(none)
https://www.portlandschools.org/departments/finance_department/audited_financial_statements
11445
Oregon
OR
Portland Public Schools
School District
2020
Historic Property
Construction/rehabilitation
ORS 358.475 to 358.545
Multnomah County
Property Tax
(not specified)
(not specified)
$3,588,000
$0
$3,588,000
(none)
https://www.portlandschools.org/departments/finance_department/audited_financial_statements
11446
Oregon
OR
Portland Public Schools
School District
2020
Day Care Centers, Student Housing and Religious Schools
Educational development
ORS 307.145
Multnomah County
Property Tax
Tax Exemption
(not specified)
$2,810,000
$0
$2,810,000
(none)
https://www.portlandschools.org/departments/finance_department/audited_financial_statements
11447
Oregon
OR
Portland Public Schools
School District
2020
Other various exemption programs
(not specified)
(not specified)
Multnomah County
(not specified)
Tax Exemption
(not specified)
$1,412,000
$0
$1,412,000
(none)
https://www.portlandschools.org/departments/finance_department/audited_financial_statements
11448
Oregon
OR
Portland Public Schools
School District
2020
Enterprise Zones
General Economic Development
ORS 285C.050 to 285C.255
Multnomah County
Property Tax
Tax Exemption
(not specified)
$1,229,000
$0
$1,229,000
(none)
https://www.portlandschools.org/departments/finance_department/audited_financial_statements
11449
Oregon
OR
Portland Public Schools
School District
2020
Transit Oriented Development
General Economic Development
ORS 307.600 to 307.637
Multnomah County
Property Tax
Tax Exemption
(not specified)
$653,000
$0
$653,000
(none)
https://www.portlandschools.org/departments/finance_department/audited_financial_statements
11450
Oregon
OR
Salem-Keizer School District 24j
School District
2020
Enterprise Zone - Full Exemption
(not specified)
(not specified)
Polk County
Property Tax
Tax Exemption
(not specified)
$147,285
$0
$147,285
(none)
11451
Oregon
OR
Salem-Keizer School District 24j
School District
2020
Enterprise Zone - Partial Exemption
(not specified)
(not specified)
State of Oregon
Property Tax
Tax Exemption
(not specified)
$298,336
$0
$298,336
(none)
11452
Oregon
OR
Salem-Keizer School District 24j
School District
2020
Multiple Unit Housing - Full Exemption
(not specified)
(not specified)
City of Salem
Property Tax
Tax Exemption
(not specified)
$51,939
$0
$51,939
(none)
11453
Oregon
OR
Salem-Keizer School District 24j
School District
2020
Multiple Unit Housing - Partial Exemption
(not specified)
(not specified)
City of Salem
Property Tax
Tax Exemption
(not specified)
$138,275
$0
$138,275
(none)
11454
Oregon
OR
Salem-Keizer School District 24j
School District
2020
Low Income Rental Housing
(not specified)
(not specified)
State of Oregon
Property Tax
Tax Exemption
(not specified)
$163,145
$0
$163,145
(none)
11455
Oregon
OR
Salem-Keizer School District 24j
School District
2020
Historical Property
(not specified)
(not specified)
State of Oregon
Property Tax
Tax Exemption
(not specified)
$92,438
$0
$92,438
(none)
11456
Oregon
OR
Washington County
County
2020
Strategic Investment Program
General Economic Development
(not specified)
Washington County
Property Tax
Tax Abatement
(not specified)
$28,375,000
$0
$28,375,000
(none)
11457
Oregon
OR
Washington County
County
2020
Enterprise Zones
General Economic Development
ORS section 285C.175
Washington County
Property Tax
Tax Abatement
(not specified)
$1,713,000
$0
$1,713,000
(none)
11458
Oregon
OR
Washington County
County
2020
Nonprofit Corporation Low Income Housing
Affordable Housing
1985 Oregon legislature
Washington County
Property Tax
Tax Abatement
(not specified)
$479,000
$0
$479,000
(none)
11459
Oregon
OR
Washington County
County
2020
Vertical Housing
General Economic Development
(not specified)
Washington County
Property Tax
Tax Abatement
(not specified)
$252,000
$0
$252,000
(none)
11460
Oregon
OR
Washington County
County
2020
Construction in Process in Enterprise Zone
General Economic Development
(not specified)
Washington County
Property Tax
Tax Abatement
(not specified)
$98,000
$0
$98,000
(none)
11461
Oregon
OR
Washington County
County
2020
Housing for Low Income Rental
General Economic Development
(not specified)
Washington County
Property Tax
Tax Abatement
(not specified)
$8,000
$0
$8,000
(none)
11462
Pennsylvania
PA
Allegheny County
County
2020
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Pennsylvania Local Economic Revitalization Tax Assistance Act 76 of 1977 (72 P.S. §4722, et seq.)
Allegheny County, Pennsylvania
Real Estate Property Tax
Tax Exemption
no provisions for recapture
$2,214,215
$0
$2,214,215
(none)
https://alleghenycontroller.com/reports-audits-type/annual-report/
12056
Pennsylvania
PA
Allegheny County
County
2020
Tax Increment Financing (TIF)
General Economic Development (TIF)
Pennsylvania Tax Increment Financing Act (53 P.S. §6930.1 et seq.)
Allegheny County, Pennsylvania
Real Estate Property Tax
Tax freeze
(not specified)
$2,202,740
$0
$2,202,740
(none)
https://alleghenycontroller.com/reports-audits-type/annual-report/
12057
Pennsylvania
PA
Allentown School District
School District
2020
Keystone Opportunity Zone (KOZ)
General Economic Development
73 Pennsylvania Statutes Sections 820.101-820.1309
Allentown, PA
Property Tax
Tax abatement; tax deduction; Tax Exemption; Tax Credit
If qualified businesses, property owners or residents relocate out of the KOZ within a stipulated period of time, certain percentages of the exemptions, deductions, abatements or credits shall be refunded to the Commonwealth and political subdivision.
$230,220
$0
$230,220
(none)
12058
Pennsylvania
PA
Allentown School District
School District
2020
Neighborhood Improvement Zone (NIZ)
General Economic Development
Pennsylvania Act 50 of 2009 and Act 26 of 2011
Allentown, PA
Earned Income Tax; Local Services Tax
(none - taxes collected are remitted to Development Authority)
(not specified)
$213,781
$0
$213,781
(none)
12059
Pennsylvania
PA
City of Allentown
Municipality
2020
Neighborhood Improvement Zone
General Economic Development
(not specified)
Allentown
(not specified)
(not specified)
(not specified)
$3,340,000
$0
$3,340,000
(none)
https://www.allentownpa.gov/Finance/Info-Resources/Comprehensive-Annual-Financial-Report
12060
Pennsylvania
PA
City of Allentown
Municipality
2020
Keystone Opportunity Zone
General Economic Development
(not specified)
Allentown
(not specified)
(not specified)
(not specified)
$93,900
$0
$93,900
(none)
https://www.allentownpa.gov/Finance/Info-Resources/Comprehensive-Annual-Financial-Report
12061
Pennsylvania
PA
City of Erie
Municipality
2020
Local Economic Revitalization Tax Assistance
General Economic Development
(not specified)
Erie
(not specified)
(not specified)
(not specified)
$89,013
$0
$89,013
(none)
https://ecode360.com/documents/pub/ER3969/Budgets/?subCategory=Comprehensive+Annual+Financial+Report
12062
Pennsylvania
PA
City of Philadelphia
Municipality
2020
Keystone Opportunity Zone (KOZ) Business Income and Receipt Tax Credit
General Economic Development
Chapter § 19-3200
State of Pennsylvania
Business Income and Receipt Tax
Tax abatement; Tax Credit; Tax Exemption
(no provisions for recapture)
$94,690,137
$0
$94,690,137
(none)
12063
Pennsylvania
PA
City of Philadelphia
Municipality
2020
Rehab & New Construction for Commercial & Industrial Properties
Construction/rehabilitation
Ordinance 1130
City of Philadelphia
Real Estate Tax
(not specified)
(no provisions for recapture)
$42,772,031
$0
$42,772,031
(none)
12064
Pennsylvania
PA
City of Philadelphia
Municipality
2020
New Construction for Residential Properties
Construction/rehabilitation
Ordinance 1456-A
City of Philadelphia
Real Estate Tax
(not specified)
(no provisions for recapture)
$27,579,743
$0
$27,579,743
(none)
12065
Pennsylvania
PA
City of Philadelphia
Municipality
2020
Keystone Opportunity Zone (KOZ) Net Profit Tax Credit
General Economic Development
Chapter § 19-3200
State of Pennsylvania
Net Profit Tax
Tax abatement; Tax Credit; Tax Exemption
(no provisions for recapture)
$15,588,994
$0
$15,588,994
(none)
12066
Pennsylvania
PA
City of Philadelphia
Municipality
2020
Rehab Construction for Residential Properties
Construction/rehabilitation
Ordinance 961
City of Philadelphia
Real Estate Tax
(not specified)
(no provisions for recapture)
$7,613,512
$0
$7,613,512
BVSW Garden Oaks; Cullen SH Apartments; CyrusOne; Emerson Process LLLP; Fairway Energy; Halliburton; Kroger
12067
Pennsylvania
PA
City of Philadelphia
Municipality
2020
Keystone Opportunity Zone (KOZ) Real Estate Tax Credit
General Economic Development
Chapter § 19-3200
State of Pennsylvania
Real Estate Tax
Tax abatement; Tax Credit; Tax Exemption
(no provisions for recapture)
$7,280,122
$0
$7,280,122
(none)
12068
Pennsylvania
PA
City of Philadelphia
Municipality
2020
Community Development Corporation (CDC) Tax Credit
General Economic Development
Chapter § 19-2604 (7)
City of Philadelphia
Business Income and Receipt Tax
Tax Credit
(no provisions for recapture)
$3,222,800
$0
$3,222,800
(none)
12069
Pennsylvania
PA
City of Philadelphia
Municipality
2020
Tax Increment Financing (TIF) District(s)
General Economic Development (TIF)
Tax Increment Financing Act
State of Pennsylvania
Real Estate Tax
(not specified)
(N/A - TIF)
$2,007,729
$0
$2,007,729
(none)
12070
Pennsylvania
PA
City of Philadelphia
Municipality
2020
Development Abatement for New or Improved Residential Properties
Construction/rehabilitation
State Act 175
City of Philadelphia
Real Estate Tax
(not specified)
(no provisions for recapture)
$1,532,863
$0
$1,532,863
(none)
12071
Pennsylvania
PA
City of Philadelphia
Municipality
2020
Job Creation Tax Credit
Job Creation/Retention
Chapter § 19-2604 (6)
City of Philadelphia
Business Income and Receipt Tax
Tax Credit
(no provisions for recapture)
$604,237
$0
$604,237
(none)
12072
Pennsylvania
PA
City of Pittsburgh
Municipality
2020
Homestead Exemption
General Economic Development
City Council ordinance
Pittsburgh, Pennsylvania
(not specified)
(not specified)
(not specified)
$6,232,050
$0
$6,232,050
(none)
https://pittsburghpa.gov/controller/annualreport
12073
Pennsylvania
PA
City of Pittsburgh
Municipality
2020
Residential LERTA
General Economic Development
City Council ordinance
Pittsburgh, Pennsylvania
(not specified)
(not specified)
(not specified)
$3,054,841
$0
$3,054,841
(none)
https://pittsburghpa.gov/controller/annualreport
12074
Pennsylvania
PA
City of Pittsburgh
Municipality
2020
Tax Increment Financing
General Economic Development
City Council ordinance
Pittsburgh, Pennsylvania
(not specified)
(not specified)
(not specified)
$1,948,111
$0
$1,948,111
(none)
https://pittsburghpa.gov/controller/annualreport
12075
Pennsylvania
PA
City of Pittsburgh
Municipality
2020
Act 77 Exemption
General Economic Development
City Council ordinance
Pittsburgh, Pennsylvania
(not specified)
(not specified)
(not specified)
$1,305,092
$0
$1,305,092
(none)
https://pittsburghpa.gov/controller/annualreport
12076
Pennsylvania
PA
City of Pittsburgh
Municipality
2020
Local Economic Stimulus
General Economic Development
City Council ordinance
Pittsburgh, Pennsylvania
(not specified)
(not specified)
(not specified)
$1,240,681
$0
$1,240,681
(none)
https://pittsburghpa.gov/controller/annualreport
12077
Pennsylvania
PA
City of Pittsburgh
Municipality
2020
Act 42 Enhanced
General Economic Development
City Council ordinance
Pittsburgh, Pennsylvania
(not specified)
(not specified)
(not specified)
$710,350
$0
$710,350
(none)
https://pittsburghpa.gov/controller/annualreport
12078
Pennsylvania
PA
City of Pittsburgh
Municipality
2020
Residential Enhanced LERTA
General Economic Development
City Council ordinance
Pittsburgh, Pennsylvania
(not specified)
(not specified)
(not specified)
$372,566
$0
$372,566
(none)
https://pittsburghpa.gov/controller/annualreport
12079
Pennsylvania
PA
City of Pittsburgh
Municipality
2020
Commercial LERTA
General Economic Development
City Council ordinance
Pittsburgh, Pennsylvania
(not specified)
(not specified)
(not specified)
$147,501
$0
$147,501
(none)
https://pittsburghpa.gov/controller/annualreport
12080
Pennsylvania
PA
City of Pittsburgh
Municipality
2020
Act 42
General Economic Development
City Council ordinance
Pittsburgh, Pennsylvania
(not specified)
(not specified)
(not specified)
$39,349
$0
$39,349
(none)
https://pittsburghpa.gov/controller/annualreport
12081
Pennsylvania
PA
City of Reading
Municipality
2020
Keystone Opportunity Zone Program
General Economic Development
(not specified)
Reading
(not specified)
(not specified)
(not specified)
$373,000
$0
$373,000
(none)
12082
Pennsylvania
PA
City of Reading
Municipality
2020
Local Economic Revitalization Tax Assistance
General Economic Development
(not specified)
Reading
(not specified)
(not specified)
(not specified)
$46,000
$0
$46,000
(none)
12083
Pennsylvania
PA
Lancaster County
County
2020
Local Economic Revitalization Tax Assistance (LERTA)
General Economic Development
Act 76 of 1977 (72 P.S. section 4722 et seq.)
Lancaster County
Property Tax
Tax Abatement
(not specified)
$245,660
$0
$245,660
(none)
https://www.co.lancaster.pa.us/Archive.aspx?AMID=39
12084
Pennsylvania
PA
Lancaster County
County
2020
Keystone Opportunity Zone (KOZ) Program
General Economic Development
Act 16 of 2012 (P.L. 705, No. 92)
State of Pennsylvania
Property Tax
Tax Abatement
(not specified)
$4,392
$0
$4,392
(none)
https://www.co.lancaster.pa.us/Archive.aspx?AMID=39
12085
Pennsylvania
PA
Pennsylvania
State
2020
Coal Refuse Energy and Reclamation Tax Credit Program
Power generation
Article XVII-J of the Tax Reform Code of 1971
State of Pennsylvania
Corporate Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Title Insurance Company Shares Tax; Gross Receipts Tax; Mutual Thrift Institutions Tax
Tax Credit
(not specified)
$17,100,000
$0
$17,100,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
12086
Pennsylvania
PA
Pennsylvania
State
2020
Educational Opportunity Scholarship Tax Credit (EOSTC)
Educational development
Article XX-B of the Public School Code of 1949 Section 20-2005-B
State of Pennsylvania
Corporate Income Tax; Personal Income Tax; Insurance Premium Tax; Title Insurance Company Shares Tax; Gross Receipts Tax; Mutual Thrift Institutions Tax; Malt Beverage Tax; Retaliatory Fees
Tax Credit
(not specified)
$32,600,000
$0
$32,600,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
12087
Pennsylvania
PA
Pennsylvania
State
2020
Educational Tax Credit
Educational development
Article XX-B of the Public School Code of 1949 Section 20-2005-B
State of Pennsylvania
Corporate Income Tax; Personal Income Tax; Insurance Premium Tax; Title Insurance Company Shares Tax; Gross Receipts Tax; Mutual Thrift Institutions Tax; Malt Beverage Tax; Surplus Lines Tax for Retaliatory Fees
Tax Credit
Tax Credit rescinded or reduced
$174,800,000
$0
$174,800,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
12088
Pennsylvania
PA
Pennsylvania
State
2020
Film Production Tax Credit
Film, TV, and/or media
Article XVII-D of the Tax Reform Code of 1971
State of Pennsylvania
Corporate Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Title Insurance Company Shares Tax;; Mutual Thrift Institutions Tax
Tax Credit
The recipient is required to pay back some or all of the benefits received.
$63,000,000
$0
$63,000,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
12089
Pennsylvania
PA
Pennsylvania
State
2020
Keystone Innovation Zone (KIZ)
Small business development
Article XIX-F of the Tax Reform Code of 1971
State of Pennsylvania
Corporate Income Tax; Personal Income Tax
Tax Credit
(not specified)
$15,100,000
$0
$15,100,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
12090
Pennsylvania
PA
Pennsylvania
State
2020
Keystone Opportunity Zone Program (KOZ)
General Economic Development
Chapter 16B of the Pennsylvania Keystone Opportunity Zone Act
State of Pennsylvania
Corporate Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Sales and Use Tax; Mutual Thrift Institutions Tax
Tax waiver
(not specified)
$84,300,000
$0
$84,300,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
12091
Pennsylvania
PA
Pennsylvania
State
2020
Neighborhood Assistance Programs
Community development
Article XIX-A of the Tax Reform Code
State of Pennsylvania
Corporate Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Title Insurance Company Shares Tax;; Mutual Thrift Institutions Tax
Tax Credit
(not specified)
$18,000,000
$0
$18,000,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
12092
Pennsylvania
PA
Pennsylvania
State
2020
Neighborhood Improvement Zone Program (NIZ)
General Economic Development
Article XIX-B of the Tax Reform Code of 1971
State of Pennsylvania
Corporate Income Tax; Bank and Trust Company Shares; Sales and Use Tax; Hotel Occupancy Tax; Employer Withholding Tax; Gross Receipts Tax; Unemployment Compensation; Realty Transfer Tax; Cigarette Tax; Vehicle Rental Tax; Gross Premiums Tax; Malt Beverate Tax; Liquor/Wine Tax
Tax Increment Financing (TIF)
(not specified)
$61,200,000
$0
$61,200,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
12093
Pennsylvania
PA
Pennsylvania
State
2020
Resource Enhancement & Protection Tax Credit (REAP)
Agricultural development
Article XVII-E of the Tax Reform Code of 1971
State of Pennsylvania
Corporate Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Sales and Use Tax; Mutual Thrift Institutions Tax
Tax Credit
(not specified)
$5,600,000
$0
$5,600,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
12094
Pennsylvania
PA
Pennsylvania
State
2020
Tax Credit for New Jobs
Job Creation/Retention
Article XVIII-B of the Tax Reform Code of 1971
State of Pennsylvania
Corporate Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Sales and Use Tax; Mutual Thrift Institutions Tax; Gross Receipts Tax
Tax Credit
(not specified)
$3,000,000
$0
$3,000,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
12095
Pennsylvania
PA
Philadelphia Public Schools
School district
2020
Rehab & New Construc for Indust/Comm Prop
General Economic Development
Section 19-1303 Philadelphia State Code
Philadelphia, PA
Property Tax
Tax Abatement
(not specified)
$52,000,000
$0
$52,000,000
(none)
https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/
12096
Pennsylvania
PA
Philadelphia Public Schools
School district
2020
New Construction for Resid Properties
Housing
Section 19-1303 (2) Philadelphia State Code
Philadelphia, PA
Property Tax
Tax Abatement
(not specified)
$33,500,000
$0
$33,500,000
(none)
https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/
12097
Pennsylvania
PA
Philadelphia Public Schools
School district
2020
Rehab Construction for Residential Properties
Housing
Section 19-1303 (2) Philadelphia State Code
Philadelphia, PA
Property Tax
Tax Abatement
(not specified)
$9,300,000
$0
$9,300,000
(none)
https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/
12098
Pennsylvania
PA
Philadelphia Public Schools
School district
2020
Abatement agreements with other jurisdictions
General Economic Development
PS 820.101-820
Various
Property Tax
Tax Abatement
(not specified)
$8,900,000
$0
$8,900,000
(none)
https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/
12099
Pennsylvania
PA
Philadelphia Public Schools
School district
2020
Keystone Opportunity Zones
General Economic Development
73 PS 820.101
Philadelphia, PA
Various Taxes
Tax Abatement
(not specified)
$6,700,000
$0
$6,700,000
(none)
https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/
12100
Pennsylvania
PA
Philadelphia Public Schools
School district
2020
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Philadelphia, PA
Property Tax
Tax Abatement
(not specified)
$3,200,000
$0
$3,200,000
(none)
https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/
12101
Pennsylvania
PA
Philadelphia Public Schools
School district
2020
Abatement for New/Improved Resid Prop
Housing
PS 5020-205
Philadelphia, PA
Property Tax
Tax Abatement
(not specified)
$1,900,000
$0
$1,900,000
(none)
https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/
12102
Pennsylvania
PA
Pittsburgh Public Schools
School district
2020
Homestead Exemptions
General Economic Development
(not specified)
City of Pittsburgh
Property Tax
Tax Abatement
(not specified)
$15,297,532
$0
$15,297,532
(none)
https://www.pghschools.org/finance
12103
Pennsylvania
PA
Pittsburgh Public Schools
School district
2020
Tax Increment Financing
General Economic Development
(not specified)
City of Pittsburgh
Property Tax
Tax Abatement
(not specified)
$2,446,902
$0
$2,446,902
(none)
https://www.pghschools.org/finance
12104
Pennsylvania
PA
Pittsburgh Public Schools
School district
2020
Residential LERTA
General Economic Development
(not specified)
City of Pittsburgh
Property Tax
Tax Abatement
(not specified)
$1,615,497
$0
$1,615,497
(none)
https://www.pghschools.org/finance
12105
Pennsylvania
PA
Pittsburgh Public Schools
School district
2020
TRID
General Economic Development
(not specified)
City of Pittsburgh
Property Tax
Tax Abatement
(not specified)
$1,398,031
$0
$1,398,031
(none)
https://www.pghschools.org/finance
12106
Pennsylvania
PA
Pittsburgh Public Schools
School district
2020
Act 42 Enhanced
General Economic Development
(not specified)
City of Pittsburgh
Property Tax
Tax Abatement
(not specified)
$827,325
$0
$827,325
(none)
https://www.pghschools.org/finance
12107
Pennsylvania
PA
Pittsburgh Public Schools
School district
2020
Residential Enhanced LERTA
General Economic Development
(not specified)
City of Pittsburgh
Property Tax
Tax Abatement
(not specified)
$469,131
$0
$469,131
(none)
https://www.pghschools.org/finance
12108
Pennsylvania
PA
Pittsburgh Public Schools
School district
2020
Act 42
General Economic Development
(not specified)
City of Pittsburgh
Property Tax
Tax Abatement
(not specified)
$48,576
$0
$48,576
(none)
https://www.pghschools.org/finance
12109
Rhode Island
RI
City of Cranston
Municipality
2020
Economic Development Tax Incentive Program for Commercially Zoned Property
General Economic Development
(not specified)
City of Cranston
Property Tax
(not specified)
(not specified)
$195,163
$0
$195,163
Breakdown by recipient
https://www.cranstonri.gov/departments/finance/finance-department/
12253
Rhode Island
RI
City of Newport
Municipality
2020
Tax Abatement
General Economic Development
(not specified)
Newport
Property Tax
(not specified)
(not specified)
(none)
https://www.cityofnewport.com/city-hall/departments/finance/budgets-cafrs-cips-annual-performance-reports/cafrs
12254
Rhode Island
RI
City of Pawtucket
Municipality
2020
Real Estate Tax Stabilization Program
General Economic Development
(not specified)
City of Pawtucket
Property Tax
(not specified)
(not specified)
$1,226,320
$0
$1,226,320
(none)
https://pawtucketri.com/finance-department/budgets-and-audits
12255
Rhode Island
RI
City of Providence
Municipality
2020
Title 44 Program (historic preservation)
Historic Preservation
The State of Rhode Island General Laws Section 44-3-31.2
City of Providence
Real Property Tax; Personal Property Tax
Reduction in assessed value
(no provisions for recapture)
$17,716,000
$0
$17,716,000
(none)
https://www.providenceri.gov/controllers-office/financial-reports/
12256
Rhode Island
RI
City of Providence
Municipality
2020
Historic Property Stabilization Ordinance
Historic Preservation
The State of Rhode Island General Laws Section 44-3-9
City of Providence
Real Property Tax; Personal Property Tax
Reduction in assessed value
(no provisions for recapture)
$3,344,000
$0
$3,344,000
(none)
https://www.providenceri.gov/controllers-office/financial-reports/
12257
Rhode Island
RI
City of Providence
Municipality
2020
Neighborhood Revitalization Act
Construction/rehabilitation
The State of Rhode Island General Laws Section 44-3-9
City of Providence
Real Property Tax; Personal Property Tax
Freeze assessment
(no provisions for recapture)
$384,000
$0
$384,000
(none)
https://www.providenceri.gov/controllers-office/financial-reports/
12258
Rhode Island
RI
City of Providence
Municipality
2020
Tax Stabilization for Commercial and Residential Property
Construction/rehabilitation
The State of Rhode Island General Laws Section 44-3-9
City of Providence
Real Property Tax; Personal Property Tax
Freeze assessment
(no provisions for recapture)
$151,000
$0
$151,000
(none)
https://www.providenceri.gov/controllers-office/financial-reports/
12259
Rhode Island
RI
Rhode Island
State
2020
Historic Preservation Tax Credits
Historic Preservation
Rhode Island General Laws 44-33.6
State of Rhode Island
Business Corporation Tax; Personal Income Tax; Insurance Tax
Tax Credit
(not specified)
$25,108,000
$0
$25,108,000
(none)
https://treasury.ri.gov/financial-reports
12260
Rhode Island
RI
Rhode Island
State
2020
Job Development Act
Job Creation/Retention
Jobs Development Act (RI Gen. Laws 42-64.5-1) and as amended by Rhode Island New Qualified Jobs Incentive Act 2015 (RIGL 44-48.3-12)
State of Rhode Island
Business Corporation Tax; Public Service Corporation Tax; Financial Institutions Tax; Insurance Companies Tax; Personal Income Tax
Reduction of tax rate
(not specified)
$19,504,000
$0
$19,504,000
(none)
https://treasury.ri.gov/financial-reports
12261
Rhode Island
RI
Rhode Island
State
2020
Rebuild Rhode Island Tax Credit
Business attraction/retention/expansion
Rebuild Rhode Island Tax Credit Act (RIGL 42-64.20)
State of Rhode Island
Business Corporation Tax; Public Service Corporation Tax; Financial Institutions Tax; Insurance Companies Tax; Personal Income Tax ; Sales and Use Tax
Tax Credit
Projects may be required to repay Tax Credits in the event the project achieves outsize financial returns.
$3,594,000
$0
$3,594,000
(none)
https://treasury.ri.gov/financial-reports
12262
Rhode Island
RI
Rhode Island
State
2020
Motion Picture Production Credit
Film, TV, and/or media
Rhode Island General Laws 44-31.2
State of Rhode Island
Business Corporation Tax; Public Service Corporation Tax; Financial Institutions Tax; Insurance Companies Tax; Personal Income Tax
Tax Credit
(not specified)
$1,796,000
$0
$1,796,000
(none)
https://treasury.ri.gov/financial-reports
12263
Rhode Island
RI
Rhode Island
State
2020
Tax Credit for Contributions Tourism development Qualified Scholarship
Educational development
Rhode Island General Laws 44-62
State of Rhode Island
Business Corporation Tax; Public Service Corporation Tax; Bank Tax; Bank Deposits Tax; Insurance Companies Tax; Personal Income Tax
Tax Credit
If the amount of the second-year contribution is less than 80% of the first-year contribution, then the credit for both the first- and second-year contributions shall equal 75% of each year's contribution. In such case, the tax administrator shall prepare the Tax Credit certificate for the second year at 75%. The difference in credit allowable for the first year (15% of the first-year contribution) shall be recaptured by adding it to the taxpayer's tax in that year.
$1,257,000
$0
$1,257,000
(none)
https://treasury.ri.gov/financial-reports
12264
Rhode Island
RI
Rhode Island
State
2020
Tax Increment Financing (TIF)
Business attraction/retention/expansion
Rhode Island Tax Increment Financing Act of 2015 (RIGL 42-64.21)
State of Rhode Island
Business Corporation Tax; Public Service Corporation Tax; Financial Institutions Tax; Insurance Companies Tax; Personal Income Tax ; Sales and Use Tax; Hotel Tax
Tax Rebate
Tax Credits may be denied or revoked if Applicant's certification or information is found to be willfully false; if the Applicant or successor is convicted of bribery, fraud, theft, embezzlement, misappropriation, and/ or extortion involving the State, any State agency or political subdivision of the State.
$624,000
$0
$624,000
(none)
https://treasury.ri.gov/financial-reports
12265
Rhode Island
RI
Rhode Island
State
2020
Job Training Tax Credit
Workforce development
Rhode Island General Laws 42-64.6
State of Rhode Island
Business Corporation Tax; Public Service Corporation Tax; Bank Tax; Insurance Companies Tax
Tax Credit
Credit claimed for an employee is recaptured if the employee involuntarily, other than as a result of death or disability, no longer qualifies as a qualifying employee of the employer at any time during the 18-month period following the employee's completion of the program.
$253,000
$0
$253,000
(none)
https://treasury.ri.gov/financial-reports
12266
Rhode Island
RI
Rhode Island
State
2020
Qualified Jobs Incentive Tax Credit
Job Creation/Retention
Rhode Island Qualified Jobs Incentive Act of 2015 (RIGL Title 44-48.3)
State of Rhode Island
Business Corporation Tax; Public Service Corporation Tax; Financial Institutions Tax; Insurance Companies Tax; Personal Income Tax
Tax Credit
If the Applicant ceases operations in the State or transfers more than 50% of the jobs for which a Tax Credit was granted under the Act to another state, the Tax Credit shall cease, and the Applicant shall be liable to the State for, at a minimum, 20% of all tax benefits granted to the Applicant.
$96,000
$0
$96,000
(none)
https://treasury.ri.gov/financial-reports
12267
Rhode Island
RI
Rhode Island
State
2020
Wavemaker Fellowship
Entrepreneurship/innovation
Stay Invested in RI Wavemaker Fellowship (RIGL 42-64.26)
State of Rhode Island
Personal Income Tax
Tax Credit
Tax Credits may be denied or revoked if Applicant's certification or information is found to be willfully false; if the Applicant or successor is convicted of bribery, fraud, theft, embezzlement, misappropriation, and/ or extortion involving the State, any State agency or political subdivision of the State.
$61,000
$0
$61,000
(none)
https://treasury.ri.gov/financial-reports
12268
Rhode Island
RI
Rhode Island
State
2020
Employer's Apprenticeship Tax Credits
Workforce development
Rhode Island General Laws 44-11-41
State of Rhode Island
Business Corporation Tax
Tax Credit
(not specified)
$5,000
$0
$5,000
(none)
https://treasury.ri.gov/financial-reports
12269
South Carolina
SC
Abbeville County School District
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Abbeville County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
Repayments of any savings in Property Tax are required by state law if the taxpayer fails to maintain the conditions set forth in the agreement. Other recapture provisions may be negotiated on a case by case basis.
$10,415
$0
$10,415
(none)
12643
South Carolina
SC
Aiken County School District
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Aiken County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
Repayment of incentive is required by state law if the taxpayer fails to meet statutory minimum investment requirement. Other recapture provisions may be negotiated (such as a pro rata clawback for failure to meet and/or maintain jobs/investment).
$20,592,766
$0
$20,592,766
(none)
12644
South Carolina
SC
Aiken County School District
School district
2020
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Aiken County
Property Tax
Tax Credit
(not specified)
$2,791,381
$0
$2,791,381
(none)
12645
South Carolina
SC
Anderson County School District 1
School district
2020
Fee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP)
(not specified)
(not specified)
Anderson County
Property Tax
(not specified)
(not specified)
$15,108,000
$0
$15,108,000
(none)
12646
South Carolina
SC
Anderson County School District 2
School district
2020
(not specified)
(not specified)
(not specified)
Anderson County
Property Tax
(not specified)
(not specified)
$793,000
$0
$793,000
(none)
12647
South Carolina
SC
Anderson County School District 3
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Anderson County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$1,579,083
$0
$1,579,083
(none)
12648
South Carolina
SC
Anderson County School District 3
School district
2020
Infrastructure Credit Program
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Anderson County
Property Tax
Tax Credit
(not specified)
$192,862
$0
$192,862
(none)
12649
South Carolina
SC
Anderson County School District 4
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Anderson County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$3,824,625
$0
$3,824,625
(none)
12650
South Carolina
SC
Anderson County School District 4
School district
2020
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Anderson County
Property Tax
Tax Credit
(not specified)
$164,319
$0
$164,319
(none)
12651
South Carolina
SC
Anderson County School District 5
School district
2020
Tax Abatement
(not specified)
(not specified)
Anderson County
Property Tax
(not specified)
(not specified)
$29,723,000
$0
$29,723,000
(none)
12652
South Carolina
SC
Bamberg School District 1
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Bamberg County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$98,236
$0
$98,236
Amount reported is for tax year 2018.
12653
South Carolina
SC
Bamberg School District 1
School district
2020
Multi-County Industrial Park (MCIP)
Business attraction/retention/expansion
Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Bamberg County
Property Tax
Tax Exemption
(not specified)
$183,715
$0
$183,715
Amount reported is for tax year 2018.
12654
South Carolina
SC
Bamberg School District 1
School district
2020
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Bamberg County
Property Tax
Tax Credit
(not specified)
$65,514
$0
$65,514
Amount reported is for tax year 2018.
12655
South Carolina
SC
Barnwell School District 45
School district
2020
Multi-County Industrial Park (MCIP)
Business attraction/retention/expansion
Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Barnwell County
Property Tax
Tax Exemption
(not specified)
$392,581
$0
$392,581
(none)
12656
South Carolina
SC
Barnwell School District 45
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Barnwell County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$1,565,487
$0
$1,565,487
(none)
12657
South Carolina
SC
Barnwell School District 45
School district
2020
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Barnwell County
Property Tax
Tax Credit
(not specified)
$2,882,970
$0
$2,882,970
(none)
12658
South Carolina
SC
Berkeley County School District
School district
2020
Multi-County Industrial Park (MCIP)
Business attraction/retention/expansion
Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Berkeley County
Property Tax Tax
Tax Exemption
(not specified)
$21,983,687
$0
$21,983,687
(none)
12659
South Carolina
SC
Berkeley County School District
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Berkeley County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
Repayment of incentive is required by state law if taxpayer fails to meet statutory minimum investment requirement. Other recapture provisions may be negotiated (such as a pro rata clawback for failure to meet and/or maintain jobs/investment)
$31,746,940
$0
$31,746,940
(none)
12660
South Carolina
SC
Berkeley County School District
School district
2020
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Berkeley County
Property Tax
Tax Credit
(not specified)
$25,818,040
$0
$25,818,040
(none)
12661
South Carolina
SC
Calhoun County School District
School district
2020
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
Economic development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Calhoun County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$3,152,000
$0
$3,152,000
Amount reported is for tax year 2018.
12662
South Carolina
SC
Charleston County
County
2020
Fee in Lieu of Taxes (FILOT)
General Economic Development
SC Code subsection 12-37-220 (A) (7)
Charleston County
Property Tax
Tax Abatement
(not specified)
$3,651,316
$0
$3,651,316
Unlike other counties in South Carolina, Charlestown County declines to report their FILOT abatements, saying they do not qualify under GASB 77. We know that Charlestown County has made very large abatements to Boeing, and this is some of what may have been omitted from disclosure.
12663
South Carolina
SC
Charleston County School District
School district
2020
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
Economic development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Charleston County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$32,474,121
$0
$32,474,121
(none)
12664
South Carolina
SC
Cherokee County School District 1
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Cherokee County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
Under the Fee in Lieu of Property Tax Tax program, if a taxpayer does not make the required investment within the 5 year period, then the reduced Property Tax terminate and the taxpayer must repay Cherokee County the difference between the abated taxes received and what the taxpayer would have paid had it not had the benefit of the Fee in Lieu of Property Tax Tax program
$1,228,720
$0
$1,228,720
25 beneficiaries
12665
South Carolina
SC
Cherokee County School District 1
School district
2020
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Cherokee County
Property Tax
Tax Credit
(not specified)
$5,907
$0
$5,907
3 beneficiaries
12666
South Carolina
SC
Chester County School District
School district
2020
Fee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP)
(not specified)
(not specified)
Chester County
Property Tax
(not specified)
(not specified)
$14,993,000
$0
$14,993,000
(none)
12667
South Carolina
SC
Chesterfield County School District
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Chesterfield County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$4,318,844
$0
$4,318,844
(none)
12668
South Carolina
SC
City of Columbia
Municipality
2020
Multicounty Industrial or Business Park
General Economic Development
(not specified)
Richland County, South Carolina
Property Tax
Tax Credit
(not specified)
$105,269
$385,872
$0
(none)
12669
South Carolina
SC
City of Columbia
Municipality
2020
Fee in Lieu of Taxes (FILOT)
General Economic Development
Code of Laws of South Carolina 1976 Chapter 4 Title 12; Chapter 44; Section 4-29-67
Richland County, South Carolina
Property Tax
(not specified)
(not specified)
$334,521
$508,505
$0
(none)
12670
South Carolina
SC
City of Columbia
Municipality
2020
Special Source Revenue Credit Program
Industrial development
Code of Laws of South Carolina 1976 Section 4-1-175
Richland County, South Carolina
Property Tax
Tax Credit
(not specified)
$527,588
$498,359
$29,229
(none)
12671
South Carolina
SC
Clover School District 2
School district
2020
(not specified)
(not specified)
(not specified)
York County
Property Tax
(not specified)
(not specified)
$596,000
$0
$596,000
(none)
12672
South Carolina
SC
Colleton County School District
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Colleton County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
Repayment of incentive is required by state law if taxpayer fails to meet statutory minimum investment requirement. Other recapture provisions may be negotiated (such as a pro rata clawback for failure to meet and/or maintain jobs/investment).
$225,273
$0
$225,273
(none)
12673
South Carolina
SC
Darlington County School District
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Darlington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$3,810,340
$0
$3,810,340
(none)
12674
South Carolina
SC
Denmark-Olar School District 2 (Bamberg 2)
School district
2020
Multi-County Industrial Park (MCIP)
Business attraction/retention/expansion
Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Bamberg County
Property Tax
Tax Exemption
(not specified)
$119,243
$0
$119,243
(none)
12675
South Carolina
SC
Denmark-Olar School District 2 (Bamberg 2)
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Bamberg County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$167,956
$0
$167,956
(none)
12676
South Carolina
SC
Denmark-Olar School District 2 (Bamberg 2)
School district
2020
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Bamberg County
Property Tax
Tax Credit
(not specified)
$39,751
$0
$39,751
(none)
12677
South Carolina
SC
Dillon County School District 3
School district
2020
Fee-in-Lieu of Tax Program (FILOT) and Multi-County Industrial Park (MCIP)
Economic development
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12 (FILOT); Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1 (MCIP)
Dillon County
Property Tax
Reduction of assessment, millage rate, and millage rate changes; Tax Credit
(not specified)
$927,148
$0
$927,148
(none)
12678
South Carolina
SC
Dorchester County School District 2
School district
2020
Fee-in-Lieu of Tax Program (FILOT), Special Source Revenue Credit (SSRC), and Multi-County Industrial Park (MCIP)
Economic development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina; Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Dorchester County
Property Tax
Reduction of assessment, millage rate, and millage rate changes; Tax Credit
(not specified)
$6,907,000
$0
$6,907,000
(none)
12679
South Carolina
SC
Dorchester County School District 4
School district
2020
Fee-in-Lieu of Tax Program (FILOT), Special Source Revenue Credit (SSRC), and Multi-County Industrial Park (MCIP)
Economic development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina; Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Dorchester County
Property Tax
Reduction of assessment, millage rate, and millage rate changes; Tax Credit
(not specified)
$8,140,890
$0
$8,140,890
(none)
12680
South Carolina
SC
Edgefield County School District
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Edgefield County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$229,031
$0
$229,031
(none)
12681
South Carolina
SC
Fairfield County School District
School district
2020
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
Economic development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Fairfield County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$384,989
$0
$384,989
(none)
12682
South Carolina
SC
Florence County School District 1
School district
2020
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Florence County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$2,500,000
$0
$2,500,000
(none)
12683
South Carolina
SC
Florence County School District 3
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Florence County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$759,879
$0
$759,879
(none)
12684
South Carolina
SC
Florence County School District 3
School district
2020
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Florence County
Property Tax
Tax Credit
(not specified)
$118,064
$0
$118,064
(none)
12685
South Carolina
SC
Florence County School District 4
School district
2020
(not specified)
(not specified)
(not specified)
Florence County
Property Tax
(not specified)
(not specified)
$489,000
$0
$489,000
(none)
12686
South Carolina
SC
Florence County School District 5
School district
2020
(not specified)
(not specified)
(not specified)
Florence County
Property Tax
(not specified)
(not specified)
$8,858
$0
$8,858
(none)
12687
South Carolina
SC
Fort Mill School District 4
School district
2020
Tax Abatements
(not specified)
(not specified)
York County
Property Tax
(not specified)
(not specified)
$10,690,855
$0
$10,690,855
The names of beneficiaries are provided.
12688
South Carolina
SC
Georgetown County School District
School district
2020
Tax Abatements
(not specified)
(not specified)
Georgetown County
Property Tax
(not specified)
(not specified)
$1,850,604
$0
$1,850,604
(none)
12689
South Carolina
SC
Greenville
Municipality
2020
Various agreements
General Economic Development
(not specified)
Greenville County, SC
Property Tax
(not specified)
(not specified)
$1,375,000
$0
$1,375,000
(none)
12690
South Carolina
SC
Greenville County School District
School district
2020
Fee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP)
(not specified)
(not specified)
Greenville County
Property Tax
(not specified)
(not specified)
$44,010,000
$0
$44,010,000
(none)
12691
South Carolina
SC
Greenwood County School District 50
School district
2020
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
Economic development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Greenwood County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$9,505,896
$0
$9,505,896
(none)
12692
South Carolina
SC
Greenwood County School District 51
School district
2020
Special Source Revenue Credit (SSRC) and Infrastructure Credit Program
Business attraction/retention/expansion
(not specified)
Greenwood County
Property Tax
Tax Credit
(not specified)
$3,821
$0
$3,821
(none)
12693
South Carolina
SC
Greenwood County School District 51
School district
2020
Special Source Revenue Credit (SSRC)
Business attraction/retention/expansion
(not specified)
Greenwood County
Property Tax
Tax Credit
(not specified)
$4,877
$0
$4,877
(none)
12694
South Carolina
SC
Greenwood County School District 51
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
(not specified)
Greenwood County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$173,785
$0
$173,785
(none)
12695
South Carolina
SC
Greenwood County School District 51
School district
2020
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
Business attraction/retention/expansion
(not specified)
Greenwood County
Property Tax
Reduction of assessment, millage rate, and millage rate changes; Tax Credit
(not specified)
$232,074
$0
$232,074
(none)
12696
South Carolina
SC
Greenwood County School District 52
School district
2020
Fee-in-Lieu of Tax Program (FILOT), Special Source Revenue Credit (SSRC), and Multi-County Industrial Park (MCIP)
Economic development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina; Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Greenwood County
Property Tax
Reduction of assessment, millage rate, and millage rate changes; Tax Credit
(not specified)
$6,879,439
$0
$6,879,439
(none)
12697
South Carolina
SC
Hampton County School District 2
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Hampton County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$203,829
$0
$203,829
(none)
12698
South Carolina
SC
Horry County
County
2020
Special Source Revenue Credit
General Economic Development
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Horry County
Property Tax
Tax Abatement
(not specified)
$15,991
$0
$15,991
(none)
12699
South Carolina
SC
Horry County
County
2020
Fee in Lieu of Taxes (FILOT)
General Economic Development
South Carolina Code 12, Chapter 44, Title 4, Chapter 29
Horry County
Property Tax
Tax Abatement
Yes
$198,192
$0
$198,192
(none)
12700
South Carolina
SC
Horry School District
School district
2020
Fee in Lieu of Taxes (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Horry County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$386,342
$0
$386,342
(none)
12701
South Carolina
SC
Horry School District
School district
2020
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Horry County
Property Tax
Tax Credit
(not specified)
$29,605
$0
$29,605
(none)
12702
South Carolina
SC
Jasper County School District
School district
2020
Fee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP)
(not specified)
(not specified)
Jasper County
Property Tax
(not specified)
(not specified)
$6,045,000
$0
$6,045,000
(none)
12703
South Carolina
SC
Kershaw County School District
School district
2020
Tax Abatements
(not specified)
(not specified)
Kershaw County
Property Tax
(not specified)
(not specified)
$5,932,000
$0
$5,932,000
(none)
12704
South Carolina
SC
Lancaster County School District
School district
2020
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
Economic development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Lancaster County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$13,646,487
$0
$13,646,487
(none)
12705
South Carolina
SC
Laurens County School District 55
School district
2020
(not specified)
(not specified)
(not specified)
Laurens County
Property Tax
(not specified)
(not specified)
$2,186,640
$0
$2,186,640
(none)
12706
South Carolina
SC
Laurens County School District 56
School district
2020
(not specified)
(not specified)
(not specified)
Laurens County
Property Tax
(not specified)
(not specified)
$840,224
$0
$840,224
(none)
12707
South Carolina
SC
Lee County School District
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Lee County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$401,254
$0
$401,254
Amount reported is net abatement.
12708
South Carolina
SC
Lexington County School District 1
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Lexington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes; Tax Credit
(not specified)
$1,788,865
$149,270
$1,639,595
(none)
12709
South Carolina
SC
Lexington County School District 1
School district
2020
Fee-in-Lieu of Tax and Infrastructure Program (FILOT + IP)
Economic development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina; Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Lexington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes; Tax Credit
(not specified)
$900,373
$13,904
$886,469
(none)
12710
South Carolina
SC
Lexington County School District 1
School district
2020
Fee-in-Lieu of Tax and Special Source Revenue Credit Program (FILOT + SSRC)
Economic development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina; Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Lexington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes; Tax Credit
(not specified)
$1,905,320
$5,742
$1,899,578
(none)
12711
South Carolina
SC
Lexington County School District 1
School district
2020
Fee-in-Lieu of Tax, Special Source Revenue Credit and Infrastructure Program (FILOT + SSRC + IP)
Economic development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina; Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Lexington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes; Tax Credit
(not specified)
$12,319,041
$612,013
$11,707,028
(none)
12712
South Carolina
SC
Lexington County School District 2
School district
2020
(not specified)
(not specified)
(not specified)
Jasper County
Property Tax
(not specified)
(not specified)
$10,405,000
$0
$10,405,000
(none)
12713
South Carolina
SC
Lexington County School District 3
School district
2020
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
Economic development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Lexington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$150,988
$6,002
$144,986
(none)
12714
South Carolina
SC
Lexington County School District 4
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Lexington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$489,780
$46,429
$443,351
(none)
12715
South Carolina
SC
Lexington County School District 5
School district
2020
Multi-County Industrial Park (MCIP)
Business attraction/retention/expansion
(not specified)
Richland County
Property Tax
Tax Exemption
(not specified)
$18,092
$0
$18,092
(none)
12716
South Carolina
SC
Lexington County School District 5
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
(not specified)
Lexington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (IP)
(not specified)
$192,044
$53,453
$138,591
(none)
12717
South Carolina
SC
Lexington County School District 5
School district
2020
Fee-in-Lieu of Tax Program (FILOT) and Infrastructure Program (IP)
Business attraction/retention/expansion
(not specified)
Lexington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$416,119
$87,305
$328,814
(none)
12718
South Carolina
SC
Lexington County School District 5
School district
2020
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC) and Infrastructure Program (IP)
Business attraction/retention/expansion
(not specified)
Lexington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$1,294,820
$0
$1,294,820
(none)
12719
South Carolina
SC
Marion County School District
School district
2020
(not specified)
(not specified)
(not specified)
Marion County
Property Tax
(not specified)
(not specified)
$399,000
$0
$399,000
(none)
12720
South Carolina
SC
Marlboro County School District
School district
2020
(not specified)
(not specified)
(not specified)
Marlboro County
Property Tax
(not specified)
(not specified)
$2,275,000
$0
$2,275,000
(none)
12721
South Carolina
SC
Mount Pleasant
Municipality
2020
Property Tax Abatement of Charleston County
General Economic Development
(not specified)
Charleston, South Carolina
Property Tax
(not specified)
(not specified)
$54,000
$0
$54,000
(none)
12722
South Carolina
SC
Newberry County School District
School district
2020
(not specified)
(not specified)
(not specified)
Newberry County
Property Tax
(not specified)
(not specified)
$11,873,000
$0
$11,873,000
(none)
12723
South Carolina
SC
North Charleston
Municipality
2020
Property Tax Abatement of Charleston County
General Economic Development
(not specified)
Charleston, South Carolina
Property Tax
(not specified)
(not specified)
$15,777,000
$0
$15,777,000
(none)
https://www.northcharleston.org/government/finance/
12724
South Carolina
SC
Oconee County School District
School district
2020
(not specified)
(not specified)
(not specified)
Oconee County
Property Tax
(not specified)
(not specified)
$4,312,000
$0
$4,312,000
(none)
12725
South Carolina
SC
Orangeburg Consolidated School District
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Orangeburg County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$9,635,711
$0
$9,635,711
(none)
12726
South Carolina
SC
Pickens County School District
School district
2020
(not specified)
(not specified)
(not specified)
Pickens County
Property Tax
(not specified)
(not specified)
$964,000
$0
$964,000
(none)
12727
South Carolina
SC
Richland County
County
2020
Special Source Revenue Credit
General Economic Development
(not specified)
Richland County
Property Tax
Tax Abatement
(not specified)
$370,622
$4,953,427
$0
(none)
12728
South Carolina
SC
Richland County
County
2020
Multi-County Indust or Business Park
General Economic Development
(not specified)
Richland County
Property Tax
Tax Abatement
(not specified)
$800,419
$1,038,133
$0
(none)
12729
South Carolina
SC
Richland County
County
2020
Fee in Lieu of Taxes (FILOT)
General Economic Development
(not specified)
Richland County
Property Tax
Tax Abatement
(not specified)
$3,255,691
$3,907,592
$0
(none)
12730
South Carolina
SC
Richland County School District 1
School district
2020
Multi-County Industrial Park (MCIP)
Business attraction/retention/expansion
Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Richland County
Property Tax
Tax Exemption
(not specified)
$1,140,095
$0
$1,140,095
(none)
12731
South Carolina
SC
Richland County School District 1
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Richland County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$9,172,793
$0
$9,172,793
(none)
12732
South Carolina
SC
Richland County School District 1
School district
2020
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Richland County
Property Tax
Tax Credit
(not specified)
$2,138,210
$0
$2,138,210
(none)
12733
South Carolina
SC
Richland County School District 2
School district
2020
Multi-County Industrial Park (MCIP)
Business attraction/retention/expansion
Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Richland County
Property Tax
Tax Exemption
(not specified)
$555,691
$0
$555,691
(none)
12734
South Carolina
SC
Richland County School District 2
School district
2020
Fee in Lieu of Taxes (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Richland County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$9,568,744
$0
$9,568,744
(none)
12735
South Carolina
SC
Richland County School District 2
School district
2020
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Richland County
Property Tax
Tax Credit
(not specified)
$570,969
$0
$570,969
(none)
12736
South Carolina
SC
Rock Hill
Municipality
2020
Fee in Lieu of Taxes (FILOT)
General Economic Development
South Carolina Code Title 12, Chapter 44
Rock Hill, South Carolina
Property Tax
(not specified)
(not specified)
$1,105,915
$0
$1,105,915
All companies are listed.
12737
South Carolina
SC
Rock Hill
Municipality
2020
Infrastructure Reinbursement Agreement
General Economic Development
Sections 4-1-175 and 4-29-68 of the Code of Laws of South Carolina, 1976
Rock Hill, South Carolina
Property Tax
Tax Credit
(not specified)
$938,088
$0
$938,088
All companies are listed.
12738
South Carolina
SC
Rock Hill School District 3
School district
2020
(not specified)
(not specified)
(not specified)
York County
Property Tax
(not specified)
(not specified)
$3,741,258
$0
$3,741,258
The names of beneficiaries are provided.
12739
South Carolina
SC
Spartanburg County
County
2020
Special Source Revenue Credit
General Economic Development
S.C. Code § 4-1-175 and § 4-29-68
Spartanburg County
Property Tax
Tax Abatement
(not specified)
$6,940,405
$0
$6,940,405
(none)
https://www.spartanburgcounty.org/183/Finance
12740
South Carolina
SC
Spartanburg County
County
2020
Fee in Lieu of Taxes (FILOT)
General Economic Development
Chapter 44 of Title 12 of S.C. Code of Laws
Spartanburg County
Property Tax
Tax Abatement
Yes
$18,437,110
$0
$18,437,110
(none)
https://www.spartanburgcounty.org/183/Finance
12741
South Carolina
SC
Spartanburg County School District 1
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Spartanburg County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$113,965
$0
$113,965
(none)
12742
South Carolina
SC
Spartanburg County School District 2
School district
2020
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
Economic development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Spartanburg County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$1,972,840
$0
$1,972,840
(none)
12743
South Carolina
SC
Spartanburg County School District 3
School district
2020
(not specified)
(not specified)
(not specified)
Spartanburg County
Property Tax
(not specified)
(not specified)
$2,959,000
$0
$2,959,000
(none)
12744
South Carolina
SC
Spartanburg County School District 4
School district
2020
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
Economic development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Spartanburg County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$720,204
$233,099
$487,105
(none)
12745
South Carolina
SC
Spartanburg County School District 5
School district
2020
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
Economic development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Spartanburg County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$32,257,946
$0
$32,257,946
(none)
12746
South Carolina
SC
Spartanburg County School District 6
School district
2020
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
Economic development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Spartanburg County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$5,345,316
$0
$5,345,316
(none)
12747
South Carolina
SC
Spartanburg County School District 7
School district
2020
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
Economic development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Spartanburg County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$3,541,558
$0
$3,541,558
(none)
12748
South Carolina
SC
Sumter School District
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Sumter County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$7,300,000
$0
$7,300,000
(none)
12749
South Carolina
SC
Union County School District
School district
2020
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Union County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$1,256,240
(none)
12750
South Carolina
SC
Williamsburg County School District
School district
2020
(not specified)
(not specified)
(not specified)
Williamsburg County
Property Tax
(not specified)
(not specified)
$2,119,331
$0
$2,119,331
(none)
12751
South Carolina
SC
York School District 1
School district
2020
(not specified)
(not specified)
(not specified)
York County
Property Tax
(not specified)
(not specified)
$505,337
$0
$505,337
The names of beneficiaries are provided.
12752
South Dakota
SD
Brookings County
County
2020
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Brookings County
Property Tax
Tax Increment Financing (TIF)
(not specified)
$5,012
$0
$5,012
(none)
https://www.brookingscountysd.gov/415/Audits
13000
South Dakota
SD
Brookings County
County
2020
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Elkton, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$10,956
$0
$10,956
(none)
https://www.brookingscountysd.gov/415/Audits
13001
South Dakota
SD
Brookings County
County
2020
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Volga, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$75,115
$0
$75,115
(none)
https://www.brookingscountysd.gov/415/Audits
13002
South Dakota
SD
Brookings County
County
2020
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Brookings, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$471,609
$0
$471,609
(none)
https://www.brookingscountysd.gov/415/Audits
13003
South Dakota
SD
Brown County
County
2020
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Brown County
Property Tax
Tax Increment Financing (TIF)
(not specified)
$192,395
$0
$192,395
(none)
https://www.brown.sd.us/department/auditor/reports
13004
South Dakota
SD
Brown County
County
2020
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Aberdeen, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$288,908
$0
$288,908
(none)
https://www.brown.sd.us/department/auditor/reports
13005
South Dakota
SD
City of Aberdeen
Municipality
2020
TIF - Pay-As-You Go
General Economic Development
South Dakota Codified Law Section 11-9
Aberdeen
Property Tax
Tax Increment Financing (TIF)
(not specified)
$504,060
$0
$504,060
(none)
https://www.aberdeen.sd.us/Archive.aspx?AMID=36
13006
South Dakota
SD
City of Rapid City
Municipality
2020
Cabela's
Business attraction/retention
SDCL 11-9
Rapid City
Property Tax
Tax Abatement
(not specified)
$1,476,446
$0
$1,476,446
(none)
https://www.rcgov.org/departments/finance/audits-3592.html
13007
South Dakota
SD
City of Rapid City
Municipality
2020
Saint Joseph Street Student Housing
Housing
SDCL 11-9
Rapid City
Property Tax
Tax Abatement
(not specified)
$50,745
$0
$50,745
(none)
https://www.rcgov.org/departments/finance/audits-3592.html
13008
South Dakota
SD
City of Sioux Falls
Municipality
2020
Tax Increment Financing
General Economic Development
South Dakota Codified Laws Section 11-9
Sioux Falls, South Dakota
Property Tax
Tax Increment Financing (TIF)
(not specified)
$2,608,412
$0
$2,608,412
(none)
13009
South Dakota
SD
Lincoln County
County
2020
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9.
Lincoln County
Property Tax
Tax Increment Financing (TIF)
(not specified)
$32,645
$0
$32,645
(none)
https://www.lincolncountysd.org/248/Budget-Finances
13010
South Dakota
SD
Lincoln County
County
2020
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9.
Harriburg, Beresford Municipalities
Property Tax
Tax Increment Financing (TIF)
(not specified)
$17,724
$0
$17,724
(none)
https://www.lincolncountysd.org/248/Budget-Finances
13011
South Dakota
SD
Minnehaha County
County
2020
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Minnehaha County
Property Tax
Tax Increment Financing (TIF)
(not specified)
$36,222
$0
$36,222
(none)
13012
South Dakota
SD
Minnehaha County
County
2020
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Dell Rapids, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$18,553
$0
$18,553
(none)
13013
South Dakota
SD
Minnehaha County
County
2020
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Brandon, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$75,022
$0
$75,022
(none)
13014
South Dakota
SD
Minnehaha County
County
2020
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Sioux Falls, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$506,308
$0
$506,308
(none)
13015
South Dakota
SD
Pennington County
County
2020
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9.
Box Elder, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$424,550
$0
$424,550
(none)
https://www.pennco.org/index.asp?SEC=60DC43ED-2637-4C0C-AFA1-9D3FEB0DC9C4
13016
South Dakota
SD
Pennington County
County
2020
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9.
Rapid City, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$2,684,573
$0
$2,684,573
(none)
https://www.pennco.org/index.asp?SEC=60DC43ED-2637-4C0C-AFA1-9D3FEB0DC9C4
13017
South Dakota
SD
Sioux Falls School District 49-5
School district
2020
Property Tax Abatement Programs
General Economic Development
(not specified)
Various cities and townships in South Dakota
Property Tax
Tax Abatement
(not specified)
$128,000
$0
$128,000
(none)
https://www.sf.k12.sd.us/page/budget
13018
South Dakota
SD
South Dakota
State
2020
Reinvestment Payment Program
Job Creation/Retention
SDCL 1-16G-56 to 1-16G-68
State of South Dakota
Sales and Use Tax
Tax Rebate
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$19,300,000
$0
$19,300,000
(none)
13019
Tennessee
TN
City of Chattanooga
Municipality
2020
Downtown Housing Development
Affordable Housing
Resolution No. 27968
Chattanooga, Tennessee
Property Tax
Property tax freeze; Payment in lieu of Taxes (Payment In Lieu of Taxes (PILOT))
(no provisions for recapture)
$140,561
$0
$140,561
(none)
https://chattanooga.gov/finance/finance-division/acfr
13143
Tennessee
TN
City of Chattanooga
Municipality
2020
Commercial and Industrial Development
General Economic Development
(not specified)
Chattanooga, Tennessee
Property Tax
Payment In Lieu of Taxes (PILOT)
Yes
$14,618,001
$0
$14,618,001
(none)
https://chattanooga.gov/finance/finance-division/acfr
13144
Tennessee
TN
City of Clarksville
Municipality
2020
Community Development Agreements
Affordable Housing
Various
Clarksville, Tennessee
Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$88,816
$0
$88,816
(none)
https://www.cityofclarksville.com/967/Annual-Comprehensive-Financial-Reports
13145
Tennessee
TN
City of Clarksville
Municipality
2020
Economic Development: Tax Increment Financing
General Economic Development
TCA Section 7-53-102; TCA 305(b)(1)(A); the Clarksville City Council Resolution 66-1995-96
Clarksville, Tennessee
Property Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$14,057
$0
$14,057
(none)
https://www.cityofclarksville.com/967/Annual-Comprehensive-Financial-Reports
13146
Tennessee
TN
City of Clarksville
Municipality
2020
Economic Development: Commercial and Industrial Development
General Economic Development
Tennessee Code Annotated Section 7-53-102
Clarksville, Tennessee
Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$76,890
$0
$76,890
(none)
https://www.cityofclarksville.com/967/Annual-Comprehensive-Financial-Reports
13147
Tennessee
TN
City of Knoxville
Municipality
2020
Knoxville Community Development Corporation
Affordable Housing
Tennessee Code Annotated Section 7-53-101
Knoxville
Property Tax
Tax Increment Financing (TIF)
(not specified)
$2,714,488
$0
$2,714,488
Includes 30 TIF agreements
13148
Tennessee
TN
City of Knoxville
Municipality
2020
Payment In Lieu of Taxes (PILOT)
General Economic Development
Tennessee Code Annotated Section 7-53-305
Knoxville
Property Tax
Payment In Lieu of Taxes (PILOT)
No
$3,559,471
$0
$3,559,471
Includes 62 PILOTS. The City’s PILOT agreements do not contain clawback or recapture provisions based on performance goals. In the event of default, the City may clawback property or personal taxes that would have been otherwise owed.
13149
Tennessee
TN
City of Memphis
Municipality
2020
Health, Housing and Education Facilities Board Tax Abatements
Affordable Housing
Tennessee Code Annotated Section 48-101-301
City of Memphis
Real and Personal Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$3,491,000
$0
$3,491,000
(none)
13150
Tennessee
TN
City of Memphis
Municipality
2020
Various PILOTS: Administered by Economic Development Growth Engine (Industrial Development Board)
General Economic Development
Tennessee Code Annotated Section 7-53-101
Economic development Growth Engine Industrial Development Board of the City of Memphis and County of Shelby, Tennessee (EDGE)
Real and Personal Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$9,710,000
$0
$9,710,000
Programs Administered by Economic Development Growth Engine (Industrial Development Board); Includes Community Builder PILOT, Destination Retail PILOT, Expansion PILOT, Fast Trak PILOT, Jobs PILOT, and Residential PILOT
13151
Tennessee
TN
City of Memphis
Municipality
2020
Downtown Memphis Commission: PILOT
Real estate development
Tennessee Code Annotated Section 7-53-102
City of Memphis
Real and Personal Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$3,708,000
$0
$3,708,000
(none)
13152
Tennessee
TN
City of Nashville and Davidson County
City/County
2020
Vaious Payment In Lieu of Taxes (PILOT)
General Economic Development
Tennessee Code Annotated (TCA) Section 7-53-305
City of Nashville and Davidson County
Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$9,743,729
$0
$9,743,729
See CAFR for company specific details
https://www.nashville.gov/departments/finance/accounting/comprehensive-financial-reports
13153
Tennessee
TN
Hamilton County
County
2020
Housing Development
Affordable Housing
Tennessee Code Annotated Section 7-53-102
Hamilton County
Property Tax
Payment In Lieu of Taxes (PILOT)
Yes
$544,497
$0
$544,497
(none)
https://www.hamiltontn.gov/Department_Accounting.aspx
13154
Tennessee
TN
Hamilton County
County
2020
Economic Development: Tax Increment Financing
General Economic Development
Tennessee Code Annotated Section 7-53-102
Hamilton County
Property Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$253,780
$0
$253,780
(none)
https://www.hamiltontn.gov/Department_Accounting.aspx
13155
Tennessee
TN
Hamilton County
County
2020
Economic Development: Commercial and Industrial Development
General Economic Development
Tennessee Code Annotated Section 7-53-102
Hamilton County
Property Tax
Payment In Lieu of Taxes (PILOT)
Yes
$10,199,386
$0
$10,199,386
(none)
https://www.hamiltontn.gov/Department_Accounting.aspx
13156
Tennessee
TN
Knox County
County
2020
Economic Development: Tax Increment Financing
General Economic Development
Tennessee Code Annotated Section 7-53-101
Knox County
Property Tax
Tax Increment Financing (TIF)
Yes
$2,070,647
$0
$2,070,647
Includes 31 TIF agreements
https://www.knoxcounty.org/finance/annual_reports.php
13157
Tennessee
TN
Knox County
County
2020
Payment In Lieu of Taxes (PILOT)
General Economic Development
Tennessee Code Annotated Section 7-53-101
Knox County
Property Tax
Payment In Lieu of Taxes (PILOT)
Yes
$4,786,832
$0
$4,786,832
Includes 65 PILOTS that "are all similar in nature incorporating the requirements mentioned above which include renovating buildings for the betterment and welfare of the citizens of the communities where they are located."
https://www.knoxcounty.org/finance/annual_reports.php
13158
Tennessee
TN
Shelby County
County
2020
Finance Corporation Tax Abatements
Construction/rehabilitation
Tennessee Code Annotated Section 7-53-102; Tennessee Code Annotated Section 48-101-312
Shelby County, Tennessee
Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$10,433,041
$0
$10,433,041
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13159
Tennessee
TN
Shelby County
County
2020
EDGE Tax Abatements
General Economic Development
Tennessee Code Annotated Section 7-53-101; 48-101-312
Economic development Growth Engine Industrial Development Board of the City of Memphis and County of Shelby, Tennessee (EDGE)
Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$18,752,302
$0
$18,752,302
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13160
Tennessee
TN
Shelby County
County
2020
Health, Housing, and Education Facilities Board Tax Abatements
Health services
Tennessee Code Annotated Section 48-101-301
Shelby County, Tennessee
Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$5,224,175
$0
$5,224,175
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13161
Tennessee
TN
Shelby County
County
2020
Tax Abatement Agreements Entered into by Industrial Development Board of Various Municipal Governments
General Economic Development
Tennessee Code Annotated Section 7-53-305
Industrial Development Board of Millington
Property Tax
(not specified)
(no provisions for recapture)
$227,870
$0
$227,870
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13162
Tennessee
TN
Shelby County
County
2020
Tax Abatement Agreements Entered into by Industrial Development Board of Various Municipal Governments
General Economic Development
Tennessee Code Annotated Section 7-53-305
Industrial Development Board of Germantown
Property Tax
(not specified)
(no provisions for recapture)
$288,146
$0
$288,146
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13163
Tennessee
TN
Shelby County
County
2020
Tax Abatement Agreements Entered into by Industrial Development Board of Various Municipal Governments
General Economic Development
Tennessee Code Annotated Section 7-53-305
Industrial Development Board of Arlington
Property Tax
(not specified)
(no provisions for recapture)
$318,424
$0
$318,424
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13164
Tennessee
TN
Shelby County
County
2020
Tax Abatement Agreements Entered into by Industrial Development Board of Various Municipal Governments
General Economic Development
Tennessee Code Annotated Section 7-53-305
Industrial Development Board of Bartlett
Property Tax
(not specified)
(no provisions for recapture)
$411,300
$0
$411,300
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13165
Tennessee
TN
Shelby County
County
2020
Tax Abatement Agreements Entered into by Industrial Development Board of Various Municipal Governments
General Economic Development
Tennessee Code Annotated Section 7-53-305
Industrial Development Board of Collierville
Property Tax
(not specified)
(no provisions for recapture)
$1,547,164
$0
$1,547,164
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13166
Tennessee
TN
Tennessee
State
2020
Community Investment Program
Affordable Housing
Tennessee Code Annotated 67-4-2109
State of Tennessee
Franchise Tax; Excise Tax
Tax Credit
(not specified)
$46,577,000
$0
$46,577,000
(none)
https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html
13167
Tennessee
TN
Tennessee
State
2020
Development Opportunity Program
Brownfield rehabilitation
Tennessee Code Annotated 67-4-2009 and Tennessee Code Annotated 67-4-2109
State of Tennessee
Franchise Tax; Excise Tax
Tax Credit
Recapture provisions for the small and rural development program provide that, if at the close of the tenth year of the period during which the credit is allowed, the taxpayer or its assignee has received repayment, or retains any right to repayment, the department is entitled to recapture the credit allowed by increasing the franchise or excise tax liability given to the financial institution.
$3,200,000
$0
$3,200,000
(none)
https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html
13168
Tennessee
TN
Tennessee
State
2020
Job Creation Program
Job Creation/Retention
Tennessee Code Annotated 67-4-2109
State of Tennessee
Franchise Tax; Excise Tax
Tax Credit
(not specified)
$115,636,000
$0
$115,636,000
(none)
https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html
13169
Tennessee
TN
Tennessee
State
2020
Manufacturing and Industrial Machinery Program
Manufacturing development
Tennessee Code Annotated 67-4-2009 and Tennessee Code Annotated 67-4-2109
State of Tennessee
Franchise Tax; Excise Tax
Tax Credit
Recapture provisions provide that, if the required purchase amount of equipment is not met during the investment period, the taxpayer shall be subject to an assessment equal to the amount of the credit taken for which the taxpayer failed to qualify plus interest.
$58,727,000
$0
$58,727,000
(none)
https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html
13170
Texas
TX
Bexar County
County
2020
Various Property Tax Abatements Agreements
General Economic Development
Property Redevelopment and Tax Abatement Act
Bexar County, Texas
Property Tax
Tax Abatement
If the employment and/or capital investment level commitments are not met, taxes previously abated are subject to recapture by the County.
$2,186,346
$0
$2,186,346
CAFR provided breakdown by unnamed recipients.
13638
Texas
TX
City of Austin
Municipality
2020
Chapter 380 Performance Based Economic Development Incentive Program
General Economic Development
Chapter 380 of the Texas Local Government Code
Austin, Texas
property taxes, sales taxes
Tax Abatement
(not specified)
$5,900,000
$0
$5,900,000
(none)
https://www.austintexas.gov/service/current-annual-comprehensive-financial-report
13639
Texas
TX
City of Dallas
Municipality
2020
Historic Preservation
General Economic Development
Dallas City Code, Article XI, "Historic Preservation Tax Exemptions and Economic Development Incentives for Historic Properties."
Dallas
Property Tax
Tax Abatement
(not specified)
$1,575,000
$0
$1,575,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13640
Texas
TX
City of Dallas
Municipality
2020
Tax Increment Financing
General Economic Development
Texas Tax Code Chapter 311, "Tax Increment Financing Act."
Dallas , Texas
Real Property Tax
Tax refund
TIF incentives may or may not have a recapture provision. Each project is negotiated separately.
$49,741,000
$0
$49,741,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13641
Texas
TX
City of Dallas
Municipality
2020
Public Private Partnership (PPP) Program
Job Creation/Retention
Texas Tax Code Chapter 312
City of Dallas
Real and/or Business Personal Tax; Retail Sales Taxes; Hotel Occupancy Tax
Tax refund
If there is failure to comply with the agreement and in the case of default, all taxes which otherwise would have been paid to the City without the benefit of tax abatement, including interest and penalties thereon, will become a debt to the City and shall become due.
$8,072,000
$0
$8,072,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13642
Texas
TX
City of Fort Worth
Municipality
2020
Economic Development Program Grant Agreements
Business attraction/retention/expansion
Chapter 380 of the Texas Local Government Code
City of Fort Worth
Real Property Tax; Business Personal Property Tax; Sales Tax; Hotel Occupancy Tax
Tax refund
Agreement termination
$28,101,831
$0
$28,101,831
(none)
13643
Texas
TX
City of Fort Worth
Municipality
2020
Neighborhood Empowerment Zones (EZ)
General Economic Development (EZ)
Chapter 378 of the Texas Local Government Code
City of Fort Worth
Property Tax
Tax Abatement
Agreement termination
$1,040,435
$0
$1,040,435
(none)
13644
Texas
TX
City of Fort Worth
Municipality
2020
Tax Abatement Agreements
Residential tax relief
Chapter 312 of the Texas Tax Code
City of Fort Worth
Real Property Tax; Business Personal Property Tax
Tax refund
Agreement termination
$2,572,361
$0
$2,572,361
(none)
13645
Texas
TX
City of Houston
Municipality
2020
Chapter 312
General Economic Development
Property Redevelopment and Tax Abatement Act, Chapter 312
Houston, Texas
Property Tax
Tax diversion
(not specified)
$542,862
$0
$542,862
(none)
https://www.houstontx.gov/controller/acfr.html
13646
Texas
TX
City of Houston
Municipality
2020
Tax Increm Reinvest Zone (TIRZ)
General Economic Development
Property Redevelopment and Tax Abatement Act, Chapter 312
Houston, Texas
Property Tax
Tax diversion
(not specified)
$390,600,000
$0
$390,600,000
(none)
https://www.houstontx.gov/controller/acfr.html
13647
Texas
TX
City of San Antonio
Municipality
2020
Economic Development Incentive Fund (EDIF) Program
General Economic Development
Chapter 380 of the Texas Local Government Code
City of San Antonio
Real and/or Personal Property Tax
Assessment reduction
Agreement termination
$1,225,000
$0
$1,225,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13648
Texas
TX
City of San Antonio
Municipality
2020
City Tax Abatement Program - Chapter 312
Job Creation/Retention
Chapter 312 of the Texas Tax Code
City of San Antonio
Real Property Tax; Business Personal Property Tax
Assessment reduction; credit
Agreement termination
$2,811,000
$0
$2,811,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13649
Texas
TX
City of San Antonio
Municipality
2020
Tax Increment Financing (TIF) Program - Non-Center City Housing Incentive Policy
Real estate development (commercial)
Chapter 311, 312 of the Texas Tax Code; Chapter 380 of the Local Government Code
City of San Antonio
Real and/or Personal Property Tax
Tax reimbursement
(N/A - TIF)
$874,000
$0
$874,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13650
Texas
TX
City of San Antonio
Municipality
2020
Tax Increment Financing (TIF) Program - Center City Housing Incentive Policy
Real estate development (commercial)
Chapter 311 of the Texas Tax Code; Chapter 380 of the Local Government Code
City of San Antonio
Real and/or Personal Property Tax
Tax reimbursement
(N/A - TIF)
$2,096,000
$0
$2,096,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13651
Texas
TX
Dallas County
County
2020
Historic Preservation Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$25,000
$0
$25,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13652
Texas
TX
Dallas County
County
2020
Housing Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$225,000
$0
$225,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13653
Texas
TX
Dallas County
County
2020
Economic Development Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$575,000
$0
$575,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13654
Texas
TX
Harris County
County
2020
Property Redevelopment and Tax Abatement Act
Job Creation/Retention
Property Redevelopment and Tax Abatement Act, Chapter 312
Harris County, Texas
Property Tax
Tax Abatement
termination of the agreement in the event its counterparty discontinues producing product as well as recapturing Property Tax abated in that calendar year
$448,064
$0
$448,064
CAFR provided breakdown by unnamed recipients: "two ... were manufacturing facilities, which were granted exemptions that converted to property tax abatements ranging from $17,922 to $144,213 and totaling $162,135. Two of the entities were a regional distribution facilities, which were also granted an exemption that converted to a property tax abatement of $16,385."
https://auditor.testint.hctx.net/Pages/CAFR.aspx
13655
Texas
TX
Tarrant County
County
2020
Multi-Family Residential Development
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
(not specified)
$165,000
$0
$165,000
$53,000 for hospital district
13656
Texas
TX
Tarrant County
County
2020
Manufacturing Facility
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$2,488,000
$0
$2,488,000
$563,000 for hospital district
13657
Texas
TX
Tarrant County
County
2020
Corporate Offices/Data Center
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$4,058,000
$0
$4,058,000
$169,000 for hospital district
13658
Texas
TX
Texas
State
2020
Agricultural and Timber Programs: Timber Products
Agricultural development
Texas Tax Code Section 151.3162
State of Texas
Sales and Use Tax
Tax Exemption
(not specified)
$31,059,000
$0
$31,059,000
(none)
13659
Texas
TX
Texas
State
2020
Agricultural and Timber Programs: Farm/Timber Use-Motor Vehicle
Agricultural development
Texas Tax Code Section 152.091
State of Texas
Motor Vehicle Sales and Use Tax
Tax Exemption
(not specified)
$37,787,000
$0
$37,787,000
(none)
13660
Texas
TX
Texas
State
2020
Agricultural and Timber Programs: Agricultural Machinery and Equipment
Agricultural development
Texas Tax Code Section 151.316
State of Texas
Sales and Use Tax
Tax Exemption
(not specified)
$76,300,000
$0
$76,300,000
(none)
13661
Texas
TX
Texas
State
2020
Agricultural Products Program
Agricultural development
Texas Tax Code Section 151.316
State of Texas
Sales and Use Tax
Tax Exemption
(not specified)
$347,800,000
$0
$347,800,000
(none)
13662
Texas
TX
Texas
State
2020
Certified Rehabilitation Certified Historic Structures Credit
Historic Preservation
Texas Tax Code Section 171.904-171.909
State of Texas
Franchise Tax
Tax Credit
(not specified)
$27,098,000
$0
$27,098,000
(none)
13663
Texas
TX
Texas
State
2020
Texas Enterprise Zone (EZ) Programs
Job Creation/Retention
Texas Tax Code Section 151.429
State of Texas
Sales and Use Tax; Hotel Occupancy Tax
Tax refund
Rebate is conditioned on project maintaining at least the same level of employment of qualified employees as existed at the time it qualified for the refund for a period of three years from that date. If the Texas Comptroller of Public Accounts (Comptroller's office) certifies that the level of employment has not been maintained, the Comptroller's office shall assess that portion of the refund made attributable to any such decrease in employment, including penalty and interest from the date of the refund.
$12,495,000
$0
$12,495,000
(none)
13664
Texas
TX
Texas
State
2020
Research and Development Tax Credit Program (Exemptions)
Research and development
Texas Tax Code Section 151.3182
State of Texas
Sales and Use Tax
Tax Exemption
Whenever the Comptroller or the registrant cancels or otherwise terminates the registration number, the registrant will be required to pay the tax, penalty, and interest due from the date of purchase on all ineligible tax-free purchases.
$204,400,000
$0
$204,400,000
(none)
13665
Texas
TX
Texas
State
2020
Research and Development Tax Credit Program (Credits)
Research and development
Texas Tax Code Section 171.654
State of Texas
Franchise Tax
Tax Credit
(not specified)
$329,467,000
$0
$329,467,000
(none)
13666
Texas
TX
Texas
State
2020
Texas Data Center Program Exemption
Technology (data center)
Texas Tax Code Sections 151.359 and 151.3595
State of Texas
Sales and Use Tax
Tax Exemption
Each entity or person that has their registration number revoked is liable for the state sales and use tax, including penalty and interest from the date of purchase, on all tax free purchases made under the qualified data center exemption.
$86,264,000
$0
$86,264,000
(none)
13667
Texas
TX
Travis County
County
2020
Various Property Tax Rebatements Agreements
General Economic Development
Texas Local Government Code, Chapter 381, Texas Tax Code, Chapter 312,
Travis County, Texas
Property Tax
Tax Rebate
(not specified)
$4,949,564
$0
$4,949,564
(none)
https://financialtransparency.traviscountytx.gov/FinancialDocuments
13668
Utah
UT
City of West Jordan
Municipality
2020
Aligned Energy
General Economic Development
(not specified)
West Jordan
Property Tax
Tax Abatement
(not specified)
$28,473
$0
$28,473
See 2021 CAFR for company specific details
13819
Utah
UT
City of West Jordan
Municipality
2020
PayPal
General Economic Development
(not specified)
West Jordan
Property Tax
Tax Abatement
(not specified)
$32,143
$0
$32,143
See 2021 CAFR for company specific details
13820
Utah
UT
City of West Jordan
Municipality
2020
Bangerter Station
General Economic Development
(not specified)
West Jordan
Property Tax
Tax Abatement
(not specified)
$329,838
$0
$329,838
See 2021 CAFR for company specific details
13821
Utah
UT
Davis County
County
2020
Tax Increment Financing (TIF)
General Economic Development
UCA 17C
Various, see CAFR
Property Tax
Tax Abatement
(not specified)
$2,492,903
$0
$2,492,903
See CAFR for agency-level breakdown
https://www.daviscountyutah.gov/clerk-auditor/tax-audit-and-finance
13822
Utah
UT
Utah
State
2020
New Markets Tax Credit Program
Community development
Section 63N-2-603 of the Utah Code
State of Utah
(not specified)
Tax Credit
There are recapture provisions.
$5,500,000
$0
$5,500,000
(none)
13823
Utah
UT
Utah
State
2020
Motion Picture Incentive Program
Film, TV, and/or media
Section 63N-8-104 of the Utah Code
State of Utah
(not specified)
Tax Credit
There are recapture provisions.
$12,063,000
$0
$12,063,000
(none)
13824
Utah
UT
Utah
State
2020
Economic Development Tax Increment Financing (EDTIF)
Job Creation/Retention
(not specified)
State of Utah
(not specified)
Tax Credit
The recipient is required to pay back some or all of the benefits received.
$5,753,000
$0
$5,753,000
(none)
13825
Utah
UT
Weber County
County
2020
Tax Increment Financing (TIF)
General Economic Development
UCA 17C
Weber County
(not specified)
(not specified)
(not specified)
$2,336,952
$0
$2,336,952
Does not appear that Weber County has implemented GASB 77; no abatements disclosure section, though TIFs disclosed elsewhere in the CAFR.
13826
Vermont
VT
Essex Junion
Municipality
2020
Village of Essex Junction Commercial Tax Stabilization Policy
General Economic Development
(not specified)
Essex Junction
Property Tax
Tax Abatement
(not specified)
$10,810
$0
$10,810
(none)
13866
Vermont
VT
Essex Junion
Municipality
2020
Tax Abatement Program
Recreational Purposes
(not specified)
Essex Junction
Property Tax
Tax Abatement
(not specified)
$1,782
$0
$1,782
(none)
13867
Vermont
VT
Essex Junion
Municipality
2020
Historic Building Abatements
General Economic Development
(not specified)
Essex Junction
Property Tax
Tax Abatement
(not specified)
$553
$0
$553
(none)
13868
Vermont
VT
Vermont
State
2020
Agricultural and Managed Forest Land Use Program
Agricultural development
32 Vermont Statutes Annotated 3756
State of Vermont
Education Property Tax
Reduction in assessed value
The owner must pay a land use change tax of 105 tax on the full fair market value of the changed land determined without regard Tourism development the use value appraisal.
$47,594,167
$0
$47,594,167
(none)
https://auditor.vermont.gov/reports/audit/financial
13869
Vermont
VT
Vermont
State
2020
Vermont Affordable Housing Tax Credit
Affordable Housing
32 Vermont Statutes Annotated 5930u
State of Vermont
Personal Income Tax; Corporate Income Tax; Bank Franchise Tax; Insurance Premium Tax
Tax Credit
(not specified)
$3,823,445
$0
$3,823,445
(none)
https://auditor.vermont.gov/reports/audit/financial
13870
Vermont
VT
Vermont
State
2020
Vermont Downtown and Village Center Tax Credit Program
Historic Preservation
32 Vermont Statutes Annotated 5930cc
State of Vermont
Personal Income Tax; Corporate Income Tax; Bank Franchise Tax; Insurance Premium Tax
Tax Credit
Tax Credits may be revoked; penalties may be incurred
$2,598,903
$0
$2,598,903
(none)
https://auditor.vermont.gov/reports/audit/financial
13871
Vermont
VT
Vermont
State
2020
Vermont Employment Growth Incentive
Business attraction/retention/expansion
32 Vermont Statutes Annotated 3330
State of Vermont
Personal Income Tax
Tax Rebate
The recipient is required to pay back some or all of the benefits received.
$1,892,074
$0
$1,892,074
(none)
https://auditor.vermont.gov/reports/audit/financial
13872
Virginia
VA
Chesterfield County
County
2020
TIF - Tax Increment Financing
General Economic Development
(not specified)
Chesterfield County
Sales Tax
(not specified)
(not specified)
$747,684
$0
$747,684
(none)
https://www.chesterfield.gov/4149/Other-Financial-Reports
14015
Virginia
VA
Chesterfield County
County
2020
Rehabilition of Commercial Property
General Economic Development
(not specified)
Chesterfield County
Property Tax
(not specified)
(no provisions for recapture)
$323,162
$0
$323,162
(none)
https://www.chesterfield.gov/4149/Other-Financial-Reports
14016
Virginia
VA
Chesterfield County
County
2020
Technology Zones
General Economic Development
(not specified)
Chesterfield County
Business License Tax
(not specified)
(not specified)
$201,497
$0
$201,497
(none)
https://www.chesterfield.gov/4149/Other-Financial-Reports
14017
Virginia
VA
Chesterfield County
County
2020
Technology Zones
General Economic Development
(not specified)
Chesterfield County
Machinery and Tools Tax
(not specified)
(not specified)
$125,212
$0
$125,212
(none)
https://www.chesterfield.gov/4149/Other-Financial-Reports
14018
Virginia
VA
City of Newport News
Municipality
2020
Expansion/Relocation Cost Reduction
General Economic Development
(not specified)
City of Newport News
(not specified)
(not specified)
(not specified)
$476,291
$0
$476,291
(none)
https://www.nnva.gov/458/Accounting
14019
Virginia
VA
City of Newport News
Municipality
2020
Local Tourism Zone
General Economic Development
(not specified)
City of Newport News
Food and Beverage Tax
(not specified)
(not specified)
$157,923
$0
$157,923
(none)
https://www.nnva.gov/458/Accounting
14020
Virginia
VA
City of Norfolk
Municipality
2020
Tax Abatement Program
Property improvements
Norfolk Code Section 24-203 & Section 27-76
City of Norfolk
Property Tax
Reduction in assessed value
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$3,365,594
$0
$3,365,594
(none)
14021
Virginia
VA
City of Norfolk
Municipality
2020
Economic Development Program
Business attraction/retention/expansion
City Council ordinance
City of Norfolk
Personal Property Tax; Real Estate and Business Tangible Property Tax
Grant
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$3,342,571
$0
$3,342,571
(none)
14022
Virginia
VA
City of Virginia Beach
Municipality
2020
Tourism Development Financing Program (TDFP) - Cavalier
Tourism development
Virginia Code 58.1-3851.1; City Code Chapter 35.4
Virginia Beach
Real Estate Tax
(not specified)
(not specified)
$1,401,369
$0
$1,401,369
(none)
14023
Virginia
VA
City of Virginia Beach
Municipality
2020
Business License Incentive Program
General Economic Development
City Code Chapter 18.202-208
Virginia Beach
Business License Tax
Tax Exemption
(not specified)
$516,954
$0
$516,954
(none)
14024
Virginia
VA
City of Virginia Beach
Municipality
2020
Tourism Development Financing Program (TDFP) - Cavalier
Tourism development
Virginia Code 58.1-3851.1; City Code Chapter 35.4
Virginia Beach
Sales Tax
(not specified)
(not specified)
$174,943
$0
$174,943
(none)
14025
Virginia
VA
City of Virginia Beach
Municipality
2020
PPP- Field House
General Economic Development
(not specified)
Virginia Beach
Real Estate Tax
Tax Rebate
(not specified)
$68,360
$0
$68,360
(none)
14026
Virginia
VA
City of Virginia Beach
Municipality
2020
PPP - 25th St Parking Garage and iFly
General Economic Development
(not specified)
Virginia Beach
Admissions Tax
Tax Rebate
(not specified)
$61,155
$0
$61,155
(none)
14027
Virginia
VA
City of Virginia Beach
Municipality
2020
Yes Oceana APZ-1 Incentives
Business attraction/retention/expansion
Virginia Code 58.1-3220.1 and 58.3221; Ordinance No. 2786, 9-23-03; Ordinance No. 2932, 3-28-06; Virginia Beach Code 35-72.1,35,2-11
Virginia Beach
Real Estate Tax; Business License Tax and Fees
Tax Rebate
(not specified)
$56,204
$0
$56,204
(none)
14028
Virginia
VA
Henrico County
County
2020
Partial Real Estate Tax Credit program
General Economic Development
(not specified)
Henrico County
Property Tax
Tax Credit
(not specified)
$772,267
$0
$772,267
(none)
14029
Virginia
VA
Henrico County
County
2020
Residential Rehab "Reinvest"
Housing
(not specified)
Henrico County
Property Tax
(not specified)
(not specified)
$88,079
$0
$88,079
(none)
14030
Virginia
VA
Virginia
State
2020
Retail Sales and Use Tax Data Center Exemptions
Technology (data center)
Title 58.1-609.3(18) of the Code of Virginia
State of Virginia
Sales and Use Tax
Tax Exemption
(not specified)
$110,500,000
$0
$110,500,000
(none)
https://www.doa.virginia.gov/reports/ACFReport/2021-ACFReport.shtml
14031
Virginia
VA
Virginia
State
2020
Motion Picture Production Tax Credit
Film, TV, and/or media
Section 58.1-439.12:03 of the Code of Virginia
State of Virginia
Individual Income Tax; Corporate Income Tax
Tax Credit
(not specified)
$7,200,000
$0
$7,200,000
(none)
https://www.doa.virginia.gov/reports/ACFReport/2021-ACFReport.shtml
14032
Washington
WA
City of Bellevue
Municipality
2020
High-Technology Sales and Use Tax Deferral
General Economic Development
RCW 82.63
City of Bellevue
Sales and use Tax
Tax Exemption
(no provisions for recapture)
$565,000
$0
$565,000
(none)
https://bellevuewa.gov/city-government/departments/finance/annual-comprehensive-financial-report
14324
Washington
WA
City of Bellevue
Municipality
2020
Multifamily Tax Exemption
Affordable Housing
RCW 84.14 and BCC 4.52
City of Bellevue
Sales and use Tax
Tax Exemption
(no provisions for recapture)
$49,000
$0
$49,000
(none)
https://bellevuewa.gov/city-government/departments/finance/annual-comprehensive-financial-report
14325
Washington
WA
City of Bellevue
Municipality
2020
Current Use
Conservation of farmland, forest, open space, or water
RCW 84.33.130 and RCW 84.34.010
King County, Washington
Real Property Tax
Reduction in assessed value
(no provisions for recapture)
$29,000
$0
$29,000
(none)
https://bellevuewa.gov/city-government/departments/finance/annual-comprehensive-financial-report
14326
Washington
WA
City of Bellevue
Municipality
2020
Single-family Dwelling Improvement
Housing
RCW 84.36.400
King County, Washington
Real Property Tax
Tax Exemption
(not specified)
$7,000
$0
$7,000
(none)
https://bellevuewa.gov/city-government/departments/finance/annual-comprehensive-financial-report
14327
Washington
WA
City of Seattle
Municipality
2020
High Technology
Job Creation/Retention
Chapter 82.63 RCW
State of Washington
Sales and Use Tax
Tax waiver
If the investment project is used for any other purpose at any time during the calendar year in which the investment is certified as operationally complete, or during the next seven calendar years, a portion of the deferred taxes must be repaid immediately. The portion due is determined by a sliding scale ranging from 100 percent recapture in the year the project is operationally complete to 12.5 percent recapture in year eight.
$10,507,000
$0
$10,507,000
(none)
https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports
14328
Washington
WA
City of Seattle
Municipality
2020
Historic Properties Incentives
Historic Preservation
Chapter 84.26 RCW, RCW 84.26.020(2) and RCW 84.26.050(2)
City of Seattle, Washington
Real Property Tax
Reduction in assessed value
When property classified and valued as eligible historic property under RCW 84.26.070 becomes disqualified for the valuation, additional taxes, applicable penalties and interest are collected.
$1,293,000
$0
$1,293,000
(none)
https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports
14329
Washington
WA
City of Seattle
Municipality
2020
Data Center Server Equipment and Power Infrastructure
Technology
RCW 82.08.986 RCW 82.12.986
State of Washington
Sales and Use Tax
Tax waiver
(not specified)
$453,000
$0
$453,000
(none)
https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports
14330
Washington
WA
City of Seattle
Municipality
2020
Multifamily Property Tax Exemption (MFTE)
Affordable Housing
SMC Chapter 5.73 and RCW Chapter 84.14
City of Seattle, Washington
Real Property Tax
Tax Exemption
If a property fails to comply with affordability restriction, the Director of Housing has the authority to cancel a Tax Exemption, and the Assessor has the authority to impose fines, collect back taxes, and charge interest on back taxes.
$132,000
$0
$132,000
(none)
https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports
14331
Washington
WA
City of Seattle
Municipality
2020
Single-family Dwelling Improvement
Housing
RCW 84.36.400
King County, Washington
Real Property Tax
Tax Exemption
(not specified)
$80,000
$0
$80,000
(none)
https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports
14332
Washington
WA
City of Seattle
Municipality
2020
Current Use
Conservation of farmland, forest, open space, or water
RCW 84.33.130 and RCW 84.34.010
King County, Washington
Real Property Tax
Reduction in assessed value
When land no longer meets the requirements for the respective classifications, abated taxes and applicable penalties and interest are collected.
$45,000
$0
$45,000
(none)
https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports
14333
Washington
WA
City of Spokane
Municipality
2020
Multiple-Family Housing Property Tax Exemption Program
Affordable Housing
Spokane Municipal Code section SMC 8.15 and the Revised Code of Washington section RCW 84.14
City of Spokane, Washington
Real Property Tax
Tax Exemption
(no provisions for recapture)
$2,658,350
$0
$2,658,350
(none)
https://my.spokanecity.org/opendata/documents/financial-reports/
14334
Washington
WA
City of Spokane
Municipality
2020
Multi-unit Urban Housing
Affordable Housing
chapter RCW 84.14.020
State of Washington
Property Tax
Tax Exemption
(no provisions for recapture)
$917,948
$0
$917,948
(none)
https://my.spokanecity.org/opendata/documents/financial-reports/
14335
Washington
WA
City of Spokane
Municipality
2020
High Unemployment County Sales & Use Tax Deferral for Manufacturing Facilities
Manufacturing development
RCW 82.60.030
State of Washington
Property Tax
Tax Exemption
(no provisions for recapture)
$83,514
$0
$83,514
(none)
https://my.spokanecity.org/opendata/documents/financial-reports/
14336
Washington
WA
City of Tacoma
Municipality
2020
Future nonprofit low-income housing
Affordable Housing
chapter RCW 84.14.020
State of Washington
Property Tax
Tax Exemption
(no provisions for recapture)
$1,198,000
$0
$1,198,000
(none)
https://www.cityoftacoma.org/cms/one.aspx?portalId=169&pageId=225714
14337
Washington
WA
City of Tacoma
Municipality
2020
Multifamily Housing Property Tax Exemption
Affordable Housing
Tacoma Municipal Code, Section 6A.110.020.
Tacoma, WA
Property Tax
Tax Exemption
N/A; exemption will begin after the improvements are completed
$1,136,000
$0
$1,136,000
(none)
https://www.cityoftacoma.org/cms/one.aspx?portalId=169&pageId=225714
14338
Washington
WA
City of Tacoma
Municipality
2020
Special Valuation Property Tax Exemption
Historic Preservation
Washington State RCW Chapter 84.26, Historic Property.
Tacoma, WA
Property Tax
Tax Exemption
(not specified)
$92,000
$0
$92,000
(none)
https://www.cityoftacoma.org/cms/one.aspx?portalId=169&pageId=225714
14339
Washington
WA
City of Vancouver
Municipality
2020
Multifamily Housing Property Tax Exemption
Affordable Housing
Washington State RCW 84.14 and Vancouver Municipal Code Chapter 3.22
City of Vancouver
Property Tax
Tax Exemption
(no provisions for recapture)
$392,623
$0
$392,623
(none)
https://www.cityoftacoma.org/cms/one.aspx?portalId=169&pageId=225714
14340
Washington
WA
City of Vancouver
Municipality
2020
Multi-unit Urban Housing
Affordable Housing
chapter RCW 84.14.020
State of Washington
Property Tax
Tax Exemption
(no provisions for recapture)
$350,881
$0
$350,881
(none)
https://www.cityofvancouver.us/fms/page/financial-reports
14341
Washington
WA
City of Vancouver
Municipality
2020
High Unemployment County Sales & Use Tax Deferral for Manufacturing Facilities
Manufacturing development
RCW 82.60.030
State of Washington
Property Tax
Tax Exemption
(no provisions for recapture)
$1,850
$0
$1,850
(none)
https://www.cityofvancouver.us/fms/page/financial-reports
14342
Washington
WA
Clark County
County
2020
Multifamily Tax Exemption Program
General Economic Development
RCW 84.14
City of Vancouver; State of Washington
Property Tax
Tax abatements
(not specified)
$591,055
$0
$591,055
(none)
https://clark.wa.gov/sites/default/files/media/document/2021-06/ClarkCounty2020ACFR.pdf
14343
Washington
WA
Clark County
County
2020
High Unemployment County - Manufacturing Facilities
General Economic Development
82.60 RCW
State of Washington
Sales and Use Tax
Tax abatements
(not specified)
$3,797
$0
$3,797
(none)
https://clark.wa.gov/sites/default/files/media/document/2021-06/ClarkCounty2020ACFR.pdf
14344
Washington
WA
Kent School District
School district
2020
Senior Citizens/Disabled Exemption
(not specified)
(not specified)
King County
Property Tax
Tax Exemption
(not specified)
$207,170
$0
$207,170
(none)
14345
Washington
WA
King County
County
2020
Multi-Unit Urban Housing Exemption
Construction/rehabilitation
Chapter 84.14 RCW
State of Washington
Property Tax Property Tax
Tax Exemption
If the recipient of the tax abatement fails to comply with the statutory requirements of this Chapter a lien will be placed on the property in the amount of the real Property Tax that would normally be imposed, plus a penalty and interest.
$12,959,000
$0
$12,959,000
(none)
https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx
14346
Washington
WA
King County
County
2020
Current Use Programs
Conservation of farmland, forest, open space, or water
RCW 84.33.130 and RCW 84.34.010
King County, Washington
Property Tax
Reduction in assessed value
When land no longer meets the requirements for the respective classifications, abated taxes and applicable penalties and interest are collected.
$2,547,000
$0
$2,547,000
One number is reported for four sub-programs: Public Benefit Rating System, Timber Land, Farm and Agricultural Land, Forestland
https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx
14347
Washington
WA
King County
County
2020
Historic Preservation Program
Historic Preservation
Chapter 84.26 RCW
King County, Washington
Property Tax
Reduction in assessed value
If disqualified, there shall be added to the tax an additional tax equal to (a) the cost multiplied by the levy rate in each year the property was subject to special valuation; plus (b) interest on the amounts of the additional tax at the statutory rate charged on delinquent Property Tax from the dates on which the additional tax could have been paid without penalty if the property had not been valued as historic property under this chapter; plus (c) a penalty equal to 12 percent of the amount determined in (a) and (b).
$742,000
$0
$742,000
(none)
https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx
14348
Washington
WA
King County
County
2020
High-Technology Sales and Use Tax Deferral
Research and development
Chapter 82.63 RCW
State of Washington
Sales and Use Tax
Tax deferral; tax waiver
If the investment project is used for any other purpose at any time during the calendar year in which the investment is certified as operationally complete, or during the next seven calendar years, a portion of the deferred taxes must be repaid immediately.
$711,000
$0
$711,000
(none)
https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx
14349
Washington
WA
King County
County
2020
Single-family Dwelling Improvement Program
Property improvements
RCW 84.36.400
King County, Washington
Property Tax
Tax Exemption
(not specified)
$106,000
$0
$106,000
(none)
https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx
14350
Washington
WA
King County
County
2020
Multifamily Housing Property Tax Exemption
Construction/rehabilitation
Chapter 84.14 RCW
King County, Washington
Property Tax Property Tax
Tax Exemption
If the recipient of the tax abatement fails to comply with the statutory requirements of this Chapter a lien will be placed on the property in the amount of the real Property Tax that would normally be imposed, plus a penalty and interest.
$74,000
$0
$74,000
(none)
https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx
14351
Washington
WA
King County
County
2020
Aerospace incentives: Computer Hardware, Software and Peripherals sales and use tax exemption
Data Not Yet Retrieved
RCWs 82.04.260(11), 82.04.290(3), and 82.04.250(3)
State of Washington
B & O Taxes
Tax Exemption
(not specified)
$67,000
$0
$67,000
(none)
https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx
14352
Washington
WA
Lake Washington School District
School district
2020
Current Use
Agricultural development
(not specified)
King County
Property Tax
Tax Exemption
(not specified)
$182,439
$0
$182,439
(none)
14353
Washington
WA
Lake Washington School District
School district
2020
Single-family Dwelling Improvement
Construction/rehabilitation
RCW 84.36.400
King County
Property Tax
Tax Exemption
N/A
$20,786
$0
$20,786
(none)
14354
Washington
WA
Pierce County
County
2020
Housing Projects
(not specified)
(not specified)
City of Tacoma, Washington
(not specified)
(not specified)
(not specified)
$479,808
$0
$479,808
Including the following statement: "The tax abatements did not result in a reduction or loss of revenue to the County because, pursuant to state law, these taxes were reallocated to other property tax payers.
https://www.piercecountywa.gov/364/Annual-Comprehensive-Financial-Report
14355
Washington
WA
Pierce County
County
2020
Housing Projects
(not specified)
(not specified)
City of Lakewood, Washington
(not specified)
(not specified)
(not specified)
$30,913
$0
$30,913
Including the following statement: "The tax abatements did not result in a reduction or loss of revenue to the County because, pursuant to state law, these taxes were reallocated to other property tax payers.
https://www.piercecountywa.gov/364/Annual-Comprehensive-Financial-Report
14356
Washington
WA
Pierce County
County
2020
Housing Projects
(not specified)
(not specified)
City of University Place, Washington
(not specified)
(not specified)
(not specified)
$27,376
$0
$27,376
Including the following statement: "The tax abatements did not result in a reduction or loss of revenue to the County because, pursuant to state law, these taxes were reallocated to other property tax payers.
https://www.piercecountywa.gov/364/Annual-Comprehensive-Financial-Report
14357
Washington
WA
Pierce County
County
2020
Housing Projects
(not specified)
(not specified)
Pierce County, Washington
(not specified)
(not specified)
(not specified)
$17,115
$0
$17,115
Including the following statement: "The tax abatements did not result in a reduction or loss of revenue to the County because, pursuant to state law, these taxes were reallocated to other property tax payers.
https://www.piercecountywa.gov/364/Annual-Comprehensive-Financial-Report
14358
Washington
WA
Seattle Public Schools
School district
2020
Historics
Conservation of farmland, forest, open space, or water
(not specified)
City of Seattle
Property Tax
Tax Exemption
(not specified)
$1,081,344
$0
$1,081,344
(none)
14359
Washington
WA
Seattle Public Schools
School district
2020
Multi-Family Tax Exempt
Construction/rehabilitation
(not specified)
City of Seattle
Property Tax
Tax Exemption
(not specified)
$110,219
$0
$110,219
(none)
14360
Washington
WA
Seattle Public Schools
School district
2020
Home Improvement
Construction/rehabilitation
(not specified)
City of Seattle
Property Tax
Tax Exemption
(not specified)
$66,884
$0
$66,884
(none)
14361
Washington
WA
Seattle Public Schools
School district
2020
Current Use
Agricultural development
(not specified)
City of Seattle
Property Tax
Tax Exemption
(not specified)
$37,555
$0
$37,555
(none)
14362
Washington
WA
Snohomish County
County
2020
Tribal Property Used for Economic Development Purposes
(not specified)
State RCW 84.36.010
State of Washington
Property Tax
Tax abatements
(not specified)
$237,982
$0
$237,982
(none)
https://snohomishcountywa.gov/Archive.aspx?AMID=47
14363
Washington
WA
Snohomish County
County
2020
Multi-Unit Urban Housing Exemption
(not specified)
State RCW 84.14.020
State of Washington
Property Tax
Tax abatements
(not specified)
$138,599
$0
$138,599
(none)
https://snohomishcountywa.gov/Archive.aspx?AMID=47
14364
Washington
WA
Snohomish County
County
2020
High Technology Sales and Use Tax Deferral
(not specified)
State RCW 82.63
State of Washington
Sales and Use Tax
Tax abatements
(not specified)
$87,171
$0
$87,171
(none)
https://snohomishcountywa.gov/Archive.aspx?AMID=47
14365
Washington
WA
Snohomish County
County
2020
Exemption for Computer Hardware, Software and Peripherals
(not specified)
82.08.975/ 82.12.975
State of Washington
Sales and Use Tax
Tax abatements
(not specified)
$81,167
$0
$81,167
(none)
https://snohomishcountywa.gov/Archive.aspx?AMID=47
14366
Washington
WA
Snohomish County
County
2020
Local Revitalization Financing
(not specified)
State RCW 39.104
State of Washington
Property Tax
Tax abatements
(not specified)
$44,687
$0
$44,687
(none)
https://snohomishcountywa.gov/Archive.aspx?AMID=47
14367
Washington
WA
Snohomish County
County
2020
Biotechnology and Medical Device Manufacturing Sales and Use Tax Deferral
(not specified)
State RCW 82.75
State of Washington
Sales and Use Tax
Tax abatements
(not specified)
$7,064
$0
$7,064
(none)
https://snohomishcountywa.gov/Archive.aspx?AMID=47
14368
Washington
WA
Snohomish County
County
2020
Targeted Urban Areas
(not specified)
State RCW 84.36.010
State of Washington
Property Tax
Tax abatements
(not specified)
$2,496
$0
$2,496
(none)
https://snohomishcountywa.gov/Archive.aspx?AMID=47
14369
Washington
WA
Spokane County
County
2020
Farm and Ag (current use)
(not specified)
RCW 84.33.130 and RCW 84.34.010.
Spokane County
Property Tax
Tax abatements
(not specified)
$11,126,000
$0
$11,126,000
(none)
https://www.spokanecounty.org/3016/Annual-Financial-Reports
14370
Washington
WA
Spokane County
County
2020
Multi-Family
(not specified)
84.14 RCW
Spokane County
Property Tax
Tax abatements
(not specified)
$2,885,000
$0
$2,885,000
(none)
https://www.spokanecounty.org/3016/Annual-Financial-Reports
14371
Washington
WA
Spokane County
County
2020
Historic Preservation
(not specified)
Chapter 84.26 RCW
Spokane County
Property Tax
Tax abatements
(not specified)
$1,292,000
$0
$1,292,000
(none)
https://www.spokanecounty.org/3016/Annual-Financial-Reports
14372
Washington
WA
Spokane County
County
2020
Multi-Unit Urban Housing Exemption
(not specified)
State RCW 84.14.020
State of Washington
Property Tax
Tax abatements
(not specified)
$282,000
$0
$282,000
(none)
https://www.spokanecounty.org/3016/Annual-Financial-Reports
14373
Washington
WA
Spokane County
County
2020
High Technology Sales and Use Tax Deferral
(not specified)
State RCW 82.63
State of Washington
Sales and Use Tax
Tax abatements
(not specified)
$14,000
$0
$14,000
(none)
https://www.spokanecounty.org/3016/Annual-Financial-Reports
14374
Washington
WA
Spokane County
County
2020
High Unemployment County - Manufacturing Facilities
Data Not Yet Retrieved
82.60 RCW
State of Washington
Sales and Use Tax
Tax abatements
(not specified)
$12,000
$0
$12,000
(none)
https://www.spokanecounty.org/3016/Annual-Financial-Reports
14375
Washington
WA
Spokane School District
School district
2020
Multiple-Family Housing Property Tax Exemption
(not specified)
(not specified)
City of Spokane, Washington
Property Tax
Tax Exemption
(not specified)
$944,566
$0
$944,566
(none)
14376
Washington
WA
Tacoma School District
School district
2020
Housing projects with 5 or more units
Construction/rehabilitation
(not specified)
City of Tacoma
Property Tax
Tax Exemption
(not specified)
$2,001,622
$0
$2,001,622
The tax abatements did not result in a reduction or loss of revenue to the district because, pursuant to state law, these taxes were reallocated to other property tax payers.
14377
Washington
WA
Washington
State
2020
Aerospace Product Development Expenditures Credit
Technology (aviation)
Revised Code of Washington (RCW) 82.04.4463
State of Washington
Business and Occupation Tax
Tax Credit
(not specified)
$70,408,000
$0
$70,408,000
(none)
14378
Washington
WA
Washington
State
2020
Aerospace Reduced B&O Tax Rate
Technology (aviation)
Revised Code of Washington (RCW) 82.04.260(11), 82.04.290(3), 82.04.250(3)
State of Washington
Business and Occupation Tax
Reduction in tax rate
(not specified)
$65,509,000
$0
$65,509,000
(none)
14379
Washington
WA
Washington
State
2020
Aerospace Business Facilities Credit
Technology (aviation)
Revised Code of Washington (RCW) 82.04.4463
State of Washington
Business and Occupation Tax
Tax Credit
(not specified)
$35,939,000
$0
$35,939,000
(none)
14380
Washington
WA
Washington
State
2020
Data Center Server Equipment and Power Infrastructure Tax Exemption
Technology (data center)
Revised Code of Washington (RCW) 82.08.986 and 82.12.986
State of Washington
Sales and Use Tax
Tax Exemption
(not specified)
$33,390,000
$0
$33,390,000
(none)
14381
Washington
WA
Washington
State
2020
High-Technology Business Tax Deferral Program
Job Creation/Retention
Revised Code of Washington (RCW) 82.63
State of Washington
Sales and Use Tax
Tax waiver
(not specified)
$31,873,000
$0
$31,873,000
(none)
14382
Washington
WA
Washington
State
2020
Multi-Unit Urban Housing Tax Exemption
Affordable Housing
Revised Code of Washington (RCW) 82.08.986 and 82.12.988
State of Washington
Property Tax
Tax Exemption
If a portion of the property no longer meets the exemption requirements, the Tax Exemption is canceled and a lien will be placed on the land for the additional real property tax on the value of the non-qualifying improvements plus a 20 percent penalty and interest.
$28,434,000
$0
$28,434,000
(none)
14383
Washington
WA
Washington
State
2020
Aerospace Computer Hardware, Software, and Peripherals Exemption
Technology (aviation)
Revised Code of Washington (RCW) 82.08.975, 82.12.975, 82.08.980 and 82.12.980
State of Washington
Sales and Use Tax
Tax Exemption
(not specified)
$6,037,000
$0
$6,037,000
Partially disclosed due to confidentiality reasons
14384
West Virginia
WV
Berkeley County Board of Education
School district
2020
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
West Virginia Code 11-10-7A
Berkeley County, WV
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$4,458,503
$2,046,548
$2,411,955
(none)
https://www.berkeleycountyschools.org/Page/15749
14553
West Virginia
WV
City of Morgantown
Municipality
2020
Tax Increment Financing
General Economic Development
(not specified)
Morgantown
Property Tax
(not specified)
(not specified)
$443,895
$0
$443,895
(none)
https://www.morgantownwv.gov/207/Financial-Reports
14554
West Virginia
WV
Monongalia County Board Of Education
School district
2020
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Monongalia County, WV
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,800,000
(none)
14555
West Virginia
WV
Wood County Board of Education
School district
2020
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
West Virginia Code 5-22-3(f)
Wood County, WV
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,488,914
$629,215
$2,859,699
(none)
14556
Wisconsin
WI
City of Green Bay
Municipality
2020
Schreiber corp office TIF
General Economic Development
Wisconsin State Statute 66.1105, Tax Increment Law.
Green Bay
Property Tax
Tax Increment Financing (TIF)
(not specified)
$209,498
$0
$209,498
See CAFR for company specific information
https://greenbaywi.gov/Archive.aspx?AMID=37
14621
Wisconsin
WI
City of Green Bay
Municipality
2020
Festival Foods/University TIF
General Economic Development
Wisconsin State Statute 66.1105, Tax Increment Law.
Green Bay
Property Tax
Tax Increment Financing (TIF)
(not specified)
$180,816
$0
$180,816
See CAFR for company specific information
https://greenbaywi.gov/Archive.aspx?AMID=37
14622
Wisconsin
WI
City of Green Bay
Municipality
2020
GB East LLC/East town TIF
General Economic Development
Wisconsin State Statute 66.1105, Tax Increment Law.
Green Bay
Property Tax
Tax Increment Financing (TIF)
(not specified)
$109,436
$0
$109,436
See CAFR for company specific information
https://greenbaywi.gov/Archive.aspx?AMID=37
14623
Wisconsin
WI
City of Madison
Municipality
2020
Forgivable loans under Tax Increment Financing
General Economic Development
TID project plans
City of Madison
Forgiven Loan
TIF Loan
(N/A - TIF)
$6,661,647
$0
$6,661,647
See CAFR for TIF notes regarding loans forgiven this FY and in the future
https://www.cityofmadison.com/finance/accounting/financial-statements
14624
Wisconsin
WI
City of Milwaukee
Municipality
2020
Program 1 - Developer-Financed Projects
General Economic Development
(not specified)
Milwaukee
Property Tax
Tax Increment Financing (TIF)
(not specified)
$6,768,000
$0
$6,768,000
(none)
14625
Wisconsin
WI
City of Milwaukee
Municipality
2020
Program 2 – Grants to Developers/Corporations
General Economic Development
(not specified)
Milwaukee
Property Tax
Tax Increment Financing (TIF)
(not specified)
$175,000
$0
$175,000
(none)
14626
Wisconsin
WI
Wisconsin
State
2020
Business Development Credit (also includes the Economic Development and Jobs Tax Credit programs)
Job Creation/Retention
Wisconsin Statutes 238.308
State of Wisconsin
Income Tax
Tax Credit
WEDC may require repayment of tax benefits claimed for a year in which the person failed to employ an eligible employee required by the agreement
$34,700,000
$0
$34,700,000
Includes Economic Development, Jobs Tax Credit and Business Development Credit abatements
14627
Wisconsin
WI
Wisconsin
State
2020
Development Opportunity Zone (OZ) Tax Credit
Business attraction/retention/expansion
Wisconsin Statutes 238.395
State of Wisconsin
Income Tax
Tax Credit
WEDC may revoke tax benefits if false or misleading information is provided, if the business ceases to operate in the zone or moves outside the development zone
$400,000
$0
$400,000
(none)
14628
Wisconsin
WI
Wisconsin
State
2020
Enterprise Zone (EZ) Tax Credit
Business attraction/retention/expansion
Wisconsin Statutes 238.399
State of Wisconsin
Income Tax
Tax Credit
WEDC may require a business to repay tax benefits for which the business failed to maintain employment levels or a significant capital investment in property WEDC may revoke tax benefits if false or misleading information is provided, if the business ceases to operate in the zone or moves outside the development zone
$74,300,000
$0
$74,300,000
(none)
14629
Wisconsin
WI
Wisconsin
State
2020
Historical Homeowners Tax Credit
Historic Preservation
Wisconsin Statutes 44.02(24)
State of Wisconsin
Income Tax
Tax Credit
Department of Revenue may recover all or a portion of the credit if the claimant has not complied with all requirements
$1,100,000
$0
$1,100,000
(none)
14630
Wisconsin
WI
Wisconsin
State
2020
Historical Preservation Tax Credit
Historic Preservation
Wisconsin Statutes 238.17
State of Wisconsin
Income Tax
Tax Credit
If sale or noncompliance occurs within 5 years then a prorated amount of the credit received will be added back to the individual’s tax liability
$22,300,000
$0
$22,300,000
(none)
14631
Wisconsin
WI
Wisconsin
State
2020
Qualified New Business Venture
Research and development
Wisconsin Statutes 238.15
State of Wisconsin
Income Tax
Tax Credit
The certified business must pay a penalty ranging from 60% to 100% of the Tax Credit provided if it relocates out of state during the 3 years after it received an investment
$9,100,000
$0
$9,100,000
(none)
14632
1415