GASB 77 Reporting by the Five Largest Cities in Each State (2019)

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Updated 06/11/2020

 

Statement No. 77 on Tax Abatement Disclosures (GASB 77) set forth by the Governmental Accounting Standards Board (GASB) requires GAAP-compliant public budgets to report how much revenue the government body loses yearly to economic development tax abatement programs. Good Jobs First tracks these new disclosures as part of its mission to promote transparency and accountability.

The 144 cities that have published FY 2019 financial statements and included GASB 77 disclosures reported a total of $5.03 billion (New York City accounts for more than half). Thirty-one of them abated more than $10 million in FY 2019. 48 cities did not make GASB 77 disclosures in their financial statements (indicating no abatements, immaterial abatements, or non-compliance. See the chart below: Data for cities that haven't uploaded their 2019 financial statements yet will be filled in as they become available. Click on the link below to see the list of programs in each city and the cost of each to the reporting government. To learn more or report an error, please contact Christine Wen (chris@goodjobsfirst.org). 

Note: GASB 77 disclosure reflects only the revenue loss for the reporting jurisdiction. The revenue loss may be caused directly by a government’s own abatement or result from abatements entered into by other governments. Therefore, the numbers below are the cities' portion of taxes abated and do not include additional revenue that may have been lost by counties and school districts.  

 

Download the excel spreadsheet to see program details (xlsx, 30 KB)

 

STATE

RANK

CITY

AMOUNT ABATED ($)

Alabama

1

Birmingham

2,581,402

Alabama

2

Montgomery

7,550,053

Alabama

3

Huntsville

file not found

Alabama

4

Mobile

4,519,132

Alabama

5

Tuscaloosa

1,417,938

Alaska

1

Anchorage

file not found

Alaska

2

Juneau

missing GASB 77

Alaska

3

Fairbanks

file not found

Alaska

4

Wasilla

missing GASB 77

Alaska

5

Sitka

missing GASB 77

Arizona

1

Phoenix

7,146,000

Arizona

2

Tucson

file not found

Arizona

3

Mesa

missing GASB 77

Arizona

4

Chandler

144,941

Arizona

5

Scottsdale

181,552

Arkansas

1

Little Rock

file not found

Arkansas

2

Fort Smith

file not found

Arkansas

3

Fayetteville

file not found

Arkansas

4

Springdale

file not found

Arkansas

5

Jonesboro

file not found

California

1

Los Angeles

33,600,000

California

2

San Diego

missing GASB 77

California

3

San Jose

358,000

California

4

San Francisco

missing GASB 77

California

5

Fresno

missing GASB 77

Colorado

1

Denver

file not found

Colorado

2

Colorado Springs

file not found

Colorado

3

Aurora

file not found

Colorado

4

Fort Collins

file not found

Colorado

5

Lakewood

file not found

Connecticut

1

Bridgeport

4,136,557

Connecticut

2

New Haven

8,596,000

Connecticut

3

Stamford

13,000,000

Connecticut

4

Hartford

18,747,000

Connecticut

5

Waterbury

293,000

Delaware

1

Wilmington

1,110,021

Delaware

2

Dover

file not found

Delaware

3

Newark

file not found

Delaware

4

Middletown

8,937,000

Delaware

5

Smyrna

file not found

Florida

1

Jacksonville

file not found

Florida

2

Miami

missing GASB 77

Florida

3

Tampa

169,782

Florida

4

Orlando

580,211

Florida

5

St. Petersburg

163,044

Georgia

1

Atlanta

6,600,098

Georgia

2

Augusta

file not found

Georgia

3

Columbus

9,118,106

Georgia

4

Macon

6,670,254

Georgia

5

Savannah

file not found

Hawaii

1

Honolulu

29,298,000

Hawaii

2

East Honolulu

file not found

Hawaii

3

Pearl City

file not found

Hawaii

4

Hilo

file not found

Hawaii

5

Kailua

file not found

Idaho

1

Boise

0

Idaho

2

Meridian

missing GASB 77

Idaho

3

Nampa

missing GASB 77

Idaho

4

Idaho Falls

file not found

Idaho

5

Caldwell

missing GASB 77

Illinois

1

Chicago

file not found

Illinois

2

Aurora

file not found

Illinois

3

Naperville

file not found

Illinois

4

Joliet

file not found

Illinois

5

Rockford

file not found

Indiana

1

Indianapolis

file not found

Indiana

2

Fort Wayne

file not found

Indiana

3

Evansville

file not found

Indiana

4

South Bend

file not found

Indiana

5

Carmel

file not found

Iowa

1

Des Moines

14,376,584

Iowa

2

Cedar Rapids

2,507,180

Iowa

3

Davenport

3,016,000

Iowa

4

Sioux City

1,061,618

Iowa

5

Iowa City

108,978

Kansas

1

Wichita

file not found

Kansas

2

Overland Park

file not found

Kansas

3

Kansas City

file not found

Kansas

4

Olathe

file not found

Kansas

5

Topeka

file not found

Kentucky

1

Louisville

12,696,284

Kentucky

2

Lexington

1,448,550

Kentucky

3

Bowling Green

17,840,330

Kentucky

4

Owensboro

missing GASB 77

Kentucky

5

Covington

531,954

Louisiana

1

New Orleans

file not found

Louisiana

2

Baton Rouge

file not found

Louisiana

3

Shreveport

file not found

Louisiana

4

Lafayette

1,681,157

Louisiana

5

Lake Charles

file not found

Maine

1

Portland

1,179,485

Maine

2

Lewiston

1,751,944

Maine

3

Bangor

354,583

Maine

4

South Portland

1,783,491

Maine

5

Auburn

1,237,100

Maryland

1

Baltimore

28,439,000

Maryland

2

Frederick

5,789

Maryland

3

Gaithersburg

285,000

Maryland

4

Rockville

101,816

Maryland

5

Bowie

missing GASB 77

Massachusetts

1

Boston

83,345,000

Massachusetts

2

Worcester

3,873,000

Massachusetts

3

Springfield

1,328,000

Massachusetts

4

Cambridge

0

Massachusetts

5

Lowell

file not found

Michigan

1

Detroit

20,589,824

Michigan

2

Grand Rapids

2,766,607

Michigan

3

Warren

3,295,502

Michigan

4

Sterling Heights

813,377

Michigan

5

Ann Arbor

571,152

Minnesota

1

Minneapolis

file not found

Minnesota

2

St.Paul

file not found

Minnesota

3

Rochester

file not found

Minnesota

4

Duluth

file not found

Minnesota

5

Bloomington

file not found

Mississippi

1

Jacksonville

file not found

Mississippi

2

Gulfport

file not found

Mississippi

3

Southaven

484,498

Mississippi

4

Biloxi

file not found

Mississippi

5

Hattiesburg

file not found

Missouri

1

Kansas City

97,692,000

Missouri

2

St. Louis

25,634,000

Missouri

3

Springfield

1,464,470

Missouri

4

Columbia

54,455

Missouri

5

Independence

79,769

Montana

1

Billings

missing GASB 77

Montana

2

Missoula

missing GASB 77

Montana

3

Great Falls

0

Montana

4

Bozeman

missing GASB 77

Montana

5

Butte

41,030

Nebraska

1

Omaha

file not found

Nebraska

2

Lincoln

2,450,091

Nebraska

3

Bellevue

73,000

Nebraska

4

Grand Island

3,126,000

Nebraska

5

Kearney

108,292

Nevada

1

Las Vegas

3,550,999

Nevada

2

Henderson

7,633,133

Nevada

3

Reno

1,780,753

Nevada

4

North Las Vegas

554,281

Nevada

5

Sparks

747,710

New Hampshire

1

Manchester

244,915

New Hampshire

2

Nashua

280,642

New Hampshire

3

Concord

0

New Hampshire

4

Dover

missing GASB 77

New Hampshire

5

Rochester

missing GASB 77

New Jersey

1

Newark

file not found

New Jersey

2

Jersey City

file not found

New Jersey

3

Paterson

file not found

New Jersey

4

Elizabeth

15,208,476

New Jersey

5

Clifton

file not found

New Mexico

1

Albuquerque

920,704

New Mexico

2

Las Cruces

46,365

New Mexico

3

Rio Rancho

497,848

New Mexico

4

Santa Fe

file not found

New Mexico

5

Roswell

375,000

New York

1

New York

3,802,359,000

New York

2

Buffalo

25,822,062

New York

3

Rochester

27,187,198

New York

4

Yonkers

15,637,839

New York

5

Syracuse

17,273,236

North Carolina

1

Charlotte

missing GASB 77

North Carolina

2

Raleigh

missing GASB 77

North Carolina

3

Greensboro

missing GASB 77

North Carolina

4

Durham

missing GASB 77

North Carolina

5

Winston-Salem

missing GASB 77

North Dakota

1

Fargo

file not found

North Dakota

2

Bismarck

file not found

North Dakota

3

Grand Forks

file not found

North Dakota

4

Minot

35,346

North Dakota

5

West Fargo

file not found

Ohio

1

Columbus

18,570,000

Ohio

2

Cleveland

file not found

Ohio

3

Cincinnati

9,578,000

Ohio

4

Toledo

file not found

Ohio

5

Akron

file not found

Oklahoma

1

Oklahoma City

4,220,000

Oklahoma

2

Tulsa

1,065,000

Oklahoma

3

Norman

missing GASB 77

Oklahoma

4

Broken Arrow

missing GASB 77

Oklahoma

5

Edmond

102,916

Oregon

1

Portland

12,194,139

Oregon

2

Salem

842,143

Oregon

3

Eugene

1,578,172

Oregon

4

Gresham

193,900

Oregon

5

Hillsboro

55,358,000

Pennsylvania

1

Philadelphia

145,139,118

Pennsylvania

2

Pittsburgh

16,790,873

Pennsylvania

3

Allentown

file not found

Pennsylvania

4

Erie

file not found

Pennsylvania

5

Reading

file not found

Rhode Island

1

Providence

11,380,000

Rhode Island

2

Cranston

242,885

Rhode Island

3

Warwick

file not found

Rhode Island

4

Pawtucket

1,264,256

Rhode Island

5

East Providence

file not found

South Carolina

1

Charleston

file not found

South Carolina

2

Columbia

(760,562)

South Carolina

3

North Charleston

17,794,088

South Carolina

4

Mount Pleasant

36,000

South Carolina

5

Rock Hill

1,776,506

South Dakota

1

Sioux Falls

2,699,688

South Dakota

2

Rapid City

file not found

South Dakota

3

Aberdeen

file not found

South Dakota

4

Brookings

file not found

South Dakota

5

Watertown

file not found

Tennessee

1

Nashville

8,782,711

Tennessee

2

Memphis

17,531,000

Tennessee

3

Knoxville

5,227,210

Tennessee

4

Chattanooga

14,810,532

Tennessee

5

Clarksville

174,874

Texas

1

Houston

143,400,763

Texas

2

San Antonio

7,946,000

Texas

3

Dallas

54,838,000

Texas

4

Austin

9,300,000

Texas

5

Fort Worth

28,547,901

Utah

1

Salt Lake City

missing GASB 77

Utah

2

West Valley City

missing GASB 77

Utah

3

Provo

missing GASB 77

Utah

4

West Jordan

missing GASB 77

Utah

5

Orem

missing GASB 77

Vermont

1

Burlington

missing GASB 77

Vermont

2

South Burlington

missing GASB 77

Vermont

3

Rutland

missing GASB 77

Vermont

4

Barre

missing GASB 77

Vermont

5

Montpelier

missing GASB 77

Virginia

1

Virginia Beach

1,771,582

Virginia

2

Norfolk

6,625,502

Virginia

3

Chesapeake

missing GASB 77

Virginia

4

Richmond

missing GASB 77

Virginia

5

Newport News

1,787,007

Washington

1

Seattle

file not found

Washington

2

Spokane

file not found

Washington

3

Tacoma

file not found

Washington

4

Vancouver

file not found

Washington

5

Bellevue

file not found

West Virginia

1

Charleston

missing GASB 77

West Virginia

2

Huntington

missing GASB 77

West Virginia

3

Morgantown

475,260

West Virginia

4

Parkersburg

missing GASB 77

West Virginia

5

Wheeling

file not found

Wisconsin

1

Milwaukee

file not found

Wisconsin

2

Madison

file not found

Wisconsin

3

Green Bay

file not found

Wisconsin

4

Kenosha

file not found

Wisconsin

5

Racine

file not found

Wyoming

1

Cheyenne

missing GASB 77

Wyoming

2

Casper

missing GASB 77

Wyoming

3

Laramie

missing GASB 77

Wyoming

4

Gillette

missing GASB 77

Wyoming

5

Rock Springs

missing GASB 77

 

Related links:

GASB 77 reporting by the 100 largest cities in 2019

GASB 77 reporting by the 100 largest cities in 2018

 

 

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