GASB 77 Compliance

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Local Government GASB 77 Compliance by State (2018)

 

Updated: December 23, 2019 (sample size for counties/cities increased from 2,945 to 6,695, resulting in overall compliance decreasing from 35.8% to 28.9% due to sampling bias discussed below)

 

The chart below shows the estimated GASB 77 compliance rate among general purpose governments and school districts. The rate is calculated as percentage of sampled local governments that mentioned tax abatements in the notes section of their CAFR (comprehensive annual financial report). These numbers will be updated periodically as more CAFRs are examined. Due to sampling bias toward larger jurisdictions - which may be more likely to comply by virtue of larger bureaucratic capacity, these percentages are likely to be upper estimates of the true compliance rates. Click on the link below to download the list of sampled jurisdictions and find out which ones reported on tax abatement disclosures. This list is generated via automated search; report errors to Christine Wen (chris@goodjobsfirst.org). 

Download the full list of compliant and non-compliant jurisdictions in 2018 (xlsx, 332 KB)

 

STATE

COUNTIES/CITIES

SCHOOL DISTRICTS

Reported

Sampled

Rate

Reported

Sampled

Rate

Alabama

15

23

65.2%

2

95

2.1%

Alaska

2

35

5.7%

0

30

0.0%

Arizona

14

48

29.2%

0

133

0.0%

Arkansas

1

17

5.9%

0

187

0.0%

California

58

489

11.9%

1

1089

0.0%

Colorado

28

68

41.2%

0

72

0.0%

Connecticut

44

171

25.7%

0

8

0.0%

DC

0

0

N/A

0

2

0.0%

Delaware

5

9

55.6%

0

1

0.0%

Florida

68

471

14.4%

0

65

0.0%

Georgia

47

89

52.8%

46

93

49.5%

Hawaii

3

4

75.0%

0

1

0.0%

Idaho

8

30

26.7%

2

53

3.8%

Illinois

176

1367

12.9%

46

420

11.0%

Indiana

11

78

14.1%

0

78

0.0%

Iowa

61

65

93.8%

77

84

91.7%

Kansas

12

22

54.5%

6

84

7.1%

Kentucky

7

23

30.4%

4

156

2.6%

Louisiana

19

38

50.0%

35

69

50.7%

Maine

20

37

54.1%

2

53

3.8%

Maryland

13

35

37.1%

0

24

0.0%

Massachusetts

32

149

21.5%

0

44

0.0%

Michigan

506

1483

34.1%

303

387

78.3%

Minnesota

64

114

56.1%

19

132

14.4%

Mississippi

19

28

67.9%

0

111

0.0%

Missouri

34

68

50.0%

97

206

47.1%

Montana

7

37

18.9%

7

56

12.5%

Nebraska

11

17

64.7%

22

52

42.3%

Nevada

16

22

72.7%

5

12

41.7%

New Hampshire

10

17

58.8%

0

31

0.0%

New Jersey

26

57

45.6%

118

597

19.8%

New Mexico

30

34

88.2%

36

53

67.9%

New York

103

134

76.9%

287

432

66.4%

North Carolina

5

156

3.2%

0

104

0.0%

North Dakota

6

15

40.0%

3

32

9.4%

Ohio

78

123

63.4%

218

454

48.0%

Oklahoma

11

21

52.4%

16

187

8.6%

Oregon

42

64

65.6%

77

109

70.6%

Pennsylvania

33

94

35.1%

73

446

16.4%

Rhode Island

18

39

46.2%

0

3

0.0%

South Carolina

41

53

77.4%

54

59

91.5%

South Dakota

7

14

50.0%

3

54

5.6%

Tennessee

17

138

12.3%

0

26

0.0%

Texas

85

150

56.7%

88

552

15.9%

Utah

5

31

16.1%

1

31

3.2%

Vermont

9

33

27.3%

0

47

0.0%

Virginia

55

241

22.8%

0

6

0.0%

Washington

21

88

23.9%

26

132

19.7%

West Virginia

4

29

13.8%

32

62

51.6%

Wisconsin

16

105

15.2%

8

207

3.9%

Wyoming

0

22

0.0%

1

29

3.4%

TOTAL

1,923

6,695

28.9%

1,715

7,450

23.02%

 

 

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